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Commissioner of Inland Revenue v Inglis CA116/92     13

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		30
Commissioner of Inland Revenue v Wilson	[1996] NZCA 406; (1996) 17 NZTC 12,512	Court of Appeal of New Zealand	New Zealand	22 Mar 1996	NZLII		19
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		7
South Pacific Recording Ltd v Yates	[1997] FJCA 43	Court of Appeal of Fiji	Fiji	14 Nov 1997	PacLII		3
Case 5/2011	[2011] NZTRA 1; (2011) 25 NZTC 1-005	New Zealand Taxation Review Authority	New Zealand	25 Jan 2011	NZLII		2
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95	[1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483	High Court of New Zealand	New Zealand	19 Feb 1996	NZLII		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		2
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		1
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
TRA 091/03 v Commissioner of Inland Revenue	[2004] NZTRA 23	New Zealand Taxation Review Authority	New Zealand	16 Sep 2004	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Land as Trading Stock"	(1994) 2 Waikato Law Review 69	Chan, Winnie	New Zealand	circa 1994	NZLII		1
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TRA 091/03 v Commissioner of Inland Revenue	[2004] NZTRA 23	New Zealand Taxation Review Authority	New Zealand	16 Sep 2004	NZLII
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"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