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"Asymmetrical Treatment of Income and Expense in New Zealand Tax Law"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Marac Life Assurance Ltd v Commissioner of Znland Revenue	(1986) 9 TRNZ 331		New Zealand	circa 1986			3
"The Taming of the Shrewd: Identifying and Controlling Income Tax Avoidance"	(1985) 85 Columbia Law Review 657	Columbia Law Review	United States	circa 1985	HeinOnline / LexisNexis		3
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		94
Commissioner of Inland Revenue v Banks	[1978] 2 NZLR 472; (1978) 3 NZTC 61,236		New Zealand	circa 1978	LexisNexis		38
Levitt v United States	517 F2d 1339	United States Court of Appeals, Eighth Circuit	United States	5 Jun 1975	WorldLII		6
Wisconsin Cheeseman, Inc v United States	388 F2d 420	United States Court of Appeals, Seventh Circuit	United States	4 Jan 1968	WorldLII		15
Public Trustee v Commissioner of Taxes NZCA	[1938] NZGazLawRp 66; [1938] NZLR 436; (1938) 38 GLR 281; (1938) 1 NZLRLC 427	New Zealand Gazette Law Reports	New Zealand	17 Jun 1938	NZLII		8
Bryant and May Bell and Co Ltd v Commissioner of Taxes NZCA	[1933] NZGazLawRp 155; [1933] NZLR 1212; (1933) 33 GLR 839	New Zealand Gazette Law Reports	New Zealand	18 Oct 1933	NZLII		1
Bryant and May Bell and Co Ltd v Commissioner of Taxes SC Wellington	[1933] NZGazLawRp 103; [1933] NZLR 831; (1932) 33 GLR 655	New Zealand Gazette Law Reports	New Zealand	17 Jul 1933	NZLII		1
Reliance Finance Corporation Pty Ltd v FCT	87 FLR 305; (1987) 18 ATR 224		Australia	circa 1932	Legal Online / Westlaw		10