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"Deductions Arising From Illegal Activities"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
"The Implications of IRC s 280E in Denying Ordinary and Necessary Business Expense Deductions to Drug Traffickers"	(2003) 47 StLouis University Law Journal 157	St.Louis University Law Journal	United States - Missouri	circa 2003			1
"Statutory Interpretation, Comparative Law, And Economic Theory: Discovering The Grund Of Income Taxation"	(2003) 40 San Diego Law Review 821	San Diego Law Review	United States	circa 2003	HeinOnline / LexisNexis		1
"Deductions for Drug Dealers"	(2003) 38 (2) Taxation in Australia 63	Taxation in Australia	Australia	circa 2003			1
"Morality and Tax"	(2003) 32 Australian Tax Review 69	Australian Tax Review	Australia	circa 2003	Legal Online / Informit		1
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
(2002) 65 Saskatchewan Law Review 217	(2002) 65 Saskatchewan Law Review 217	Saskatchewan Law Review	Canada	circa 2002	HeinOnline / LexisNexis		1
Commissioner of Taxation v Jones	(2002) 117 FCR 95	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw		5
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		147
La Rosa v R	(1999) 105 A Crim R 362		Australia	circa 1999	Legal Online / Westlaw		7
"A judicial perspective on tax law reform"	(1998) 72 Australian Law Journal 685	Australian Law Journal	Australia	circa 1998	Legal Online		14
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
(1980) 4 TRNZ 173	(1980) 4 TRNZ 173		New Zealand	circa 1980			1
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
USA and Southern (HM Inspector of Taxes) v AB	[1933] 1 KB 713; (1933) 18 Tax Cas 59		United Kingdom	circa 1933	LexisNexis / Westlaw		11
Lindsay v Commissioners of Inland Revenue	[1933] SLT 57		United Kingdom - Scotland	circa 1933	Westlaw		2
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Lindsay v IR Commrs	(1932) 18 Tax Cas 43		United Kingdom	circa 1932			8
Mann v Nash	(1932) 16 Tax Cas 523		United Kingdom	circa 1932			2
Mann v Nash	[1932] 1 KB 752; [1932] All ER 956; 101 LJKB 270		United Kingdom	circa 1932	LexisNexis / Westlaw		6
Minister of Finance v Smith	[1927] AC 193; 95 LJPC 193		United Kingdom	circa 1927	LexisNexis / Westlaw		12
[1929] Ir 406; [1920] 2 KB 553	[1929] IR 406; [1920] 2 KB 553		United Kingdom	circa 1920	LexisNexis / Westlaw		1
Heward v R	[1905] HCA 48; [1905] 3 CLR 117	High Court of Australia	Australia - Commonwealth	25 Nov 1905	AustLII		13
England v Webb	[1898] UKLawRpAC 51; [1898] AC 758		United Kingdom	3 Aug 1898	CommonLII		7
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13
Grey v Pearson	[1857] EngR 335; [1843-60] All ER 21; (1857) 6 HLCas 61; 10 ER 1216	House of Lords	United Kingdom	circa 1857	CommonLII		273