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Commissioner of Taxes v McFarlane NZCA   flag 

[1952] NZGazLawRp 11; (1952) 54 GLR 187; [1952] NZLR 349
New Zealand Gazette Law Reports
New Zealand
31st March, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
Waimea Residents' Association Incorporated v Chelsea Investments Ltd HC Wellington M616/81 [1981] NZHC 585 High Court of New Zealand New Zealand 16 Dec 1981 NZLII flag
Eastern (Auckland) Rugby Football Club (Inc) v Licensing Control Commission of New Zealand SC Auckland M1673/77 [1979] NZHC 65 High Court of New Zealand New Zealand 30 Oct 1979 NZLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Compensating Crime Victims NZLC IP11 [2008] NZLCIP 6 New Zealand Law Commission - Issues Papers New Zealand circa 2008 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"A tax trifecta" [1990] RevenueLawJl 17 Beyer, Vicki L Australia circa 1990 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Income Tax Act 1923 (Cth)
Income Tax Act 1925 (Cth)
Income Tax Assessment Act 1922 (Cth)
Stamp Duties Act (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brady v Wilcock [1951] VicLawRp 41; [1952] VLR 117; [1952] ALR 271 Australia - Victoria 4 Oct 1951 AustLII flag 5
[1951] GLR 341 [1951] GLR 341 circa 1951 1
R v Armstrong [1951] 2 All ER 219; 35 Cr App R 72 United Kingdom circa 1951 LexisNexis flag 6
[1950] McR 133 [1950] MCR 133 Canada - Quebec circa 1950 flag 2
Atlantic Sugar Refineries v Minister of National Revenues 1949 1 DLR 532 circa 1949 1
1949 1 DLR 549 1949 1 DLR 549 circa 1949 1
Z v Commissioner of Taxes [1949] MCR 21; 5 MCD 652 Canada - Quebec circa 1949 flag 1
[1948] NZLR 167 [1948] NZLR 167 New Zealand circa 1948 LexisNexis flag 26
Thomas v Thomas [1947] KB 349; [1947] AC 484; [1947] 1 All ER 582; [1947] SC (HL) 45 United Kingdom circa 1947 LexisNexis / Westlaw flag 771
Bean v Doncaster Amalgamated Collieries 1944 2 All ER 279 United Kingdom circa 1944 LexisNexis flag 5
Carr v Inland Revenue Commissioners [1944] 2 All ER 163 United Kingdom circa 1944 LexisNexis flag 28
R v Dyson (1943) 109 LT 237 United Kingdom circa 1943 flag 1
Court-Royal Choral Society v Commissioners of Inland Revenue (1943) 24 Tax Cas 263 United Kingdom circa 1943 flag 1
Royal Choral Society v Commissioners of Inland Revenue (1943) 24 Tax Cas 277 United Kingdom circa 1943 flag 1
Bomford v Osborne (Inspector of Taxes) [1942] AC 14 United Kingdom circa 1942 LexisNexis / Westlaw flag 4
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11
Down v Compston (1937) 53 TLR 545 United Kingdom circa 1937 LexisNexis flag 2
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
In re A Debtor [1936] Ch 237 Court of Chancery United Kingdom circa 1936 LexisNexis / Westlaw flag 21
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 97
Vandenberg v Commissioner of Taxation (1933) 50 WN (NSW) 238; 2 ATD 343 Australia - New South Wales circa 1933 flag 5
Townsend v Grundy (1933) 18 Tax Cas 140 United Kingdom circa 1933 flag 4
Jones v FCT (1932) 2 ATD 16 Australia circa 1932 flag 14
Davies v Braithwaite [1931] 2 KB 628; 18 Tax Cas 198 United Kingdom circa 1931 LexisNexis / Westlaw flag 22
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
[1929] Australian Law Journal 68 [1929] Australian Law Journal 68 Australian Law Journal Australia circa 1929 Legal Online flag 1
Egyptian Delta Land and Investment Co Ltd v Todd [1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119 House of Lords United Kingdom 23 Jul 1928 BAILII flag 18
Knight v Commissioner of Taxation [1928] NSWStRp 40; (1928) 28 SR (NSW) 523; 45 WN (NSW) 109 Supreme Court of New South Wales Australia - New South Wales 6 Jun 1928 AustLII flag 2
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376
Cooper v Stubbs [1925] 2 KB 753; [1925] All ER 643 United Kingdom circa 1925 LexisNexis / Westlaw flag 28
Graham v Green (1925) 2 KB 37; [1925] All ER 690 United Kingdom circa 1925 LexisNexis / Westlaw flag 37
Ross v R [1922] VicLawRp 14; [1922] VLR 329; 42 ALT 187 Australia - Victoria 5 Apr 1922 AustLII flag 13
1922 1 KB 584 1922 1 KB 584 United Kingdom circa 1922 LexisNexis / Westlaw flag 1
Currie v Inland Revenue Commissioners 1921 2 KB 322; 90 LJKB 499 United Kingdom circa 1921 LexisNexis / Westlaw flag 3
Commissioners of Inland Revenue v Maine Steam Turbine Co [1920] 1 KB 193 United Kingdom circa 1920 LexisNexis / Westlaw flag 13
Huddart-Parker Ltd v McGowan SC Wellington [1919] NZGazLawRp 129; [1919] NZLR 705; [1919] GLR 503 New Zealand Gazette Law Reports New Zealand 30 Sep 1919 NZLII flag 2
Oakes v Edwards SC Wellington (Full Court) [1918] NZHC 92; (1918) 1 New Zealand Police Law Reports 374; [1918] GLR 489; [1918] NZLR 746 High Court of New Zealand New Zealand 18 Jul 1918 NZLII flag 2
Farmer v Cotton's Trustees [1915] UKHL TC_6_590; [1915] AC 922; 6 Tax Cas 590 House of Lords United Kingdom 8 Jun 1915 BAILII flag 68
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Smith v Lion Brewery Co [1911] UKLawRpAC 5; [1911] AC 150 United Kingdom 14 Feb 1911 CommonLII flag 8
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73
Attorney-General of British Columbia v Ostrum [1903] UKLawRpAC 57; [1904] AC 144 United Kingdom 25 Nov 1903 CommonLII flag 5
Partridge v Mallandaine [1886] UKLawRpKQB 185; (1886) 18 QBD 276 United Kingdom 14 Dec 1886 CommonLII flag 9
62 Law Quarterly Review 24 62 Law Quarterly Review 24 Law Quarterly Review United Kingdom circa 1918 Westlaw flag 1
B v Commissioner of Taxes 45 MCR 74 Canada - Quebec circa 1918 flag 1
Inland Revenue Commissioners v Rust Proof Metal Co 29 Tax Cas 243 United Kingdom circa 1918 flag 3
28 Tax Cas 259 28 Tax Cas 259 United Kingdom circa 1918 flag 1
Smith Barry v Cordy 28 Tax Cas 250 United Kingdom circa 1918 flag 7
26 Tax Cas 501 26 Tax Cas 501 United Kingdom circa 1918 flag 1
Royal Choral Society v Commissioners of Inland Revenue 25 Tax Cas 263 United Kingdom circa 1918 flag 2
Smith v Anderson 15 Ch D 258-9 Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 1
Cooper v Stubbs 10 Tax Cas 29 United Kingdom flag 7
Scott v Russell 3 Tax Cas 394 United Kingdom flag 1
2 KB 753 2 KB 753 United Kingdom LexisNexis / Westlaw flag 3

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