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Commissioner of Inland Revenue v Stockwell CA119/92   flag  9

[1992] NZCA 261; [1993] 2 NZLR 40; (1992) 17 TRNZ 301; (1992) 14 NZTC 9,190
Court of Appeal of New Zealand
New Zealand
19th November, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Auckland Gas Co Ltd v Commissioner of Inland Revenue [1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027 Court of Appeal of New Zealand New Zealand 15 Dec 1998 NZLII flag 30
Lawton v Commissioner of Inland Revenue [2002] NZCA 337; [2003] 2 NZLR 48; (2003) 21 NZTC 18,042 Court of Appeal of New Zealand New Zealand 19 Dec 2002 NZLII flag 7
Hong v Commissioner of Inland Revenue [2018] NZHC 2539; (2018) 28 NZTC 23-073 High Court of New Zealand New Zealand 27 Sep 2018 NZLII flag 4
Case 5/2011 [2011] NZTRA 1; (2011) 25 NZTC 1-005 New Zealand Taxation Review Authority New Zealand 25 Jan 2011 NZLII flag 2
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94 [1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047 High Court of New Zealand New Zealand 22 Dec 1994 NZLII flag 2
Kinnon v Hong [2023] NZHC 1052 High Court of New Zealand New Zealand 5 May 2023 NZLII flag 1
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96 [1998] NZHC 1210; (1998) 18 NZTC 13,804 High Court of New Zealand New Zealand 10 Jun 1998 NZLII flag 1
Estate of King v Commissioner of Inland Revenue [2007] NZCA 474; (2008) 23 NZTC 21,729 Court of Appeal of New Zealand New Zealand 31 Oct 2007 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976" [1993] VUWLawRw 6 Prebble, John New Zealand circa 1993 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976" [1993] VUWLawRw 6 Prebble, John New Zealand circa 1993 NZLII flag

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