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Dispute about the deductibility of accountancy fees    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v Lyndale Motors (1972) Ltd HC Auckland M1699/89	[1991] NZHC 1695; [1991] 2 NZLR 379	High Court of New Zealand	New Zealand	8 Mar 1991	NZLII		2
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
C of IR v Mitsubishi Motors New Zealand Ltd	(1955) 17 NZTC 12,351		New Zealand	circa 1955	CCH New Zealand		1
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148