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Countess of Bective v FCT     100

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Leb v Abb	[2024] NSWSC 1097	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2024	AustLII
Aurora Australasia Pty Ltd v Hunt Prosperity Pty Ltd trading as trustee of the Aurora Australasia Investment Fund Unit Trust	[2024] NSWSC 1054	Supreme Court of New South Wales	Australia - New South Wales	23 Aug 2024	AustLII		1
SC v Ability One Financial Management Pty Ltd	[2024] NSWSC 637	Supreme Court of New South Wales	Australia - New South Wales	28 May 2024	AustLII
Milan Glavota v Galic	[2022] WASC 249	Supreme Court of Western Australia	Australia - Western Australia	5 Aug 2022	AustLII
Burke v Public Trustee for South Australia	[2022] SASCA 64	Supreme Court of South Australia - Court of Appeal	Australia - South Australia	1 Jul 2022	AustLII		6
Abdi v Abdi	[2022] NSWSC 423	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2022	AustLII		3
Perry v Perry	[2021] NSWSC 1669	Supreme Court of New South Wales	Australia - New South Wales	17 Dec 2021	AustLII		3
Dowdy v Clemson	[2021] NSWSC 1273	Supreme Court of New South Wales	Australia - New South Wales	6 Oct 2021	AustLII
Cong v Shen (No 3)	[2021] NSWSC 947	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2021	AustLII		9
Hayward (as Executor of Felton Estate) v Speedy and Felton	[2021] NSWSC 943	Supreme Court of New South Wales	Australia - New South Wales	30 Jul 2021	AustLII		2
Re Estate Charell, deceased	[2021] NSWSC 591	Supreme Court of New South Wales	Australia - New South Wales	26 May 2021	AustLII
Estate Tornya, Deceased	[2020] NSWSC 1230	Supreme Court of New South Wales	Australia - New South Wales	10 Sep 2020	AustLII		2
MacAlpine v MacAlpine	[2020] NSWSC 824	Supreme Court of New South Wales	Australia - New South Wales	26 Jun 2020	AustLII		4
CR 2019/49 - SA Lifetime Support Scheme - under the self-directed support program of services for assessed treatment and care needs	[2019] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/49 - SA Lifetime Support Scheme - under the self-directed support program of services for assessed treatment and care needs	[2019] ATOCR CR2019/49	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Estate Reid; Roberts v Moses and Palmer	[2018] NSWSC 1145	Supreme Court of New South Wales	Australia - New South Wales	26 Jul 2018	AustLII		2
Snu	[2018] NSWCATGD 32	New South Wales Civil and Administrative Tribunal - Guardianship Division	Australia - New South Wales	25 Jun 2018	AustLII
Richard Joseph Richards v Jessica Kathleen Fletcher	[2018] NSWSC 503	Supreme Court of New South Wales	Australia - New South Wales	17 Apr 2018	AustLII
Duggan v White	[2018] NSWSC 364	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2018	AustLII		4
KZT	[2018] NSWCATGD 12	New South Wales Civil and Administrative Tribunal - Guardianship Division	Australia - New South Wales	5 Mar 2018	AustLII
Council of the Law Society of New South Wales v Bouzanis	[2017] NSWCA 330; [2017] NSWLR 488	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2017	AustLII		7
Hartley v Woods	[2017] NSWSC 1420	Supreme Court of New South Wales	Australia - New South Wales	20 Oct 2017	AustLII		2
Smith v Smith	[2017] NSWSC 408	Supreme Court of New South Wales	Australia - New South Wales	13 Apr 2017	AustLII		18
Rhodes v Rhodes (as Executor of the Will of Cecil Ronald Rhodes)	[2017] QSC 21	Supreme Court of Queensland	Australia - Queensland	28 Feb 2017	AustLII		1
Downie v Langham	[2017] NSWSC 113	Supreme Court of New South Wales	Australia - New South Wales	13 Feb 2017	AustLII		6
Husband v The Public Guardian	[2016] NSWSC 1720	Supreme Court of New South Wales	Australia - New South Wales	21 Dec 2016	AustLII		7
C v W (No 2)	[2016] NSWSC 945	Supreme Court of New South Wales	Australia - New South Wales	12 Jul 2016	AustLII		14
Patdith Services Pty Ltd v Mitronics Corporation Pty Ltd	[2016] FCCA 1611; (2016) 310 FLR 86	Federal Circuit Court of Australia	Australia	30 Jun 2016	AustLII		4
Bme	[2016] NSWCATGD 33	New South Wales Civil and Administrative Tribunal - Guardianship Division	Australia - New South Wales	22 Jun 2016	AustLII
Hall v Hall	[2016] HCA 23; (2016) 257 CLR 490; [2016] FLC 93-709; (2016) 332 ALR 1; (2016) 90 ALJR 695; (2016) 54 Fam LR 631	High Court of Australia	Australia - Commonwealth	8 Jun 2016	AustLII		241
Plaintiff S99/2016 v Minister for Immigration and Border Protection	[2016] FCA 483; (2016) 243 FCR 17	Federal Court of Australia	Australia - Commonwealth	6 May 2016	AustLII		44
Hall v Hall	[2016] HCATrans 99	High Court of Australia	Australia - Commonwealth	4 May 2016	AustLII
Re X	[2016] NSWSC 275	Supreme Court of New South Wales	Australia - New South Wales	17 Mar 2016	AustLII		12
National Australia Trustee Ltd v Pel-Air Aviation Pty Ltd	[2016] NSWSC 212	Supreme Court of New South Wales	Australia - New South Wales	11 Mar 2016	AustLII		2
South Australia v Clarke	[2016] SADC 13	District Court of South Australia	Australia - South Australia	10 Feb 2016	AustLII		1
Woodward v Woodward	[2015] NSWSC 1793	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2015	AustLII		8
C v W	[2015] NSWSC 1774	Supreme Court of New South Wales	Australia - New South Wales	27 Nov 2015	AustLII		46
Ir v Ar	[2015] NSWSC 1187	Supreme Court of New South Wales	Australia - New South Wales	21 Aug 2015	AustLII		34
Chinachem Charitable Foundation Ltd v the Secretary for Justice & Others	[2015] HKCFA 35; (2015) 18 HKCFAR 169; [2015] 3 HKC 549	Hong Kong Court of Final Appeal	Hong Kong	18 May 2015	HKLII		26
OFS (Guardianship)	[2014] VCAT 1598	Victorian Civil and Administrative Tribunal	Australia - Victoria	23 Dec 2014	AustLII		2
JPT v DST	[2014] NSWSC 1735	Supreme Court of New South Wales	Australia - New South Wales	5 Dec 2014	AustLII		17
Re W and L (Parameters of Protected Estate Management Orders)	[2014] NSWSC 1106; (2014) 94 NSWLR 300	Supreme Court of New South Wales	Australia - New South Wales	14 Aug 2014	AustLII		78
Friend v Brien	[2014] NSWSC 613	Supreme Court of New South Wales	Australia - New South Wales	1 May 2014	AustLII		22
Ability One Financial Management Pty Ltd v JB by his tutor AB	[2014] NSWSC 245	Supreme Court of New South Wales	Australia - New South Wales	17 Mar 2014	AustLII		63
HLT	[2014] NSWCATGD 5	New South Wales Civil and Administrative Tribunal - Guardianship Division	Australia - New South Wales	7 Feb 2014	AustLII		1
M v M	[2013] NSWSC 1495	Supreme Court of New South Wales	Australia - New South Wales	11 Oct 2013	AustLII		88
Catherine Louise Faulds v Robert James Faulds As Trustee for the Estate of the Late Brian Charles Faulds and the Estate of the Late Robert Scott Faulds	[2013] ACTSC 165	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	15 Aug 2013	AustLII		1
Cobcroft v Bruce	[2013] NSWSC 774	Supreme Court of New South Wales	Australia - New South Wales	14 Jun 2013	AustLII		5
Intoll Management Pty Ltd v Commissioner of Taxation	[2012] FCAFC 179; (2012) 208 FCR 115; (2012) 91 ATR 518	Federal Court of Australia	Australia - Commonwealth	11 Dec 2012	AustLII		1
Employed Accountant and Commissioner of Taxation	[2012] AATA 770	Administrative Appeals Tribunal	Australia	6 Nov 2012	AustLII
Hunter v Krollig	[2012] SADC 66	District Court of South Australia	Australia - South Australia	17 May 2012	AustLII
O'Sullivan Partners (Advisory) Pty Ltd v Foggo	[2012] NSWCA 40	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Mar 2012	AustLII		9
Crossingham v Crossingham	[2012] NSWSC 95	Supreme Court of New South Wales	Australia - New South Wales	2 Feb 2012	AustLII		6
Ma and Commissioner of Taxation	[2012] AATA 47	Administrative Appeals Tribunal	Australia	31 Jan 2012	AustLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR GSTR2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2011/D4 - Goods and services tax: financial assistance payments	[2011] ATODGSTR GSTR2011/D4	Australian Taxation Office	Australia - Commonwealth	2 Nov 2011	AustLII
Clifford v Mayr	[2010] NSWCA 6	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Feb 2010	AustLII		38
REED v AMACA PTY LTD Formerly James Hardie & Coy Pty Ltd	[2010] WASC 14	Supreme Court of Western Australia	Australia - Western Australia	4 Feb 2010	AustLII		2
Islamic Association of Wanneroo (Inc) v AL-Hidayah Mosque (Inc) [No 2]	[2009] WASC 404	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 2009	AustLII		3
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Fowler v FCT	[2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64	Federal Court of Australia	Australia - Commonwealth	21 Apr 2008	AustLII		4
TD 2008/9 - Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?	[2008] ATOTD TD2008/9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/9 - Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?	[2008] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Gunawardena v Kanagaratnam Sri Kantha	[2007] NSWSC 151	Supreme Court of New South Wales	Australia - New South Wales	2 Mar 2007	AustLII		24
Hammond v Hammond	[2007] NSWSC 106; 13 BPR 24,619	Supreme Court of New South Wales	Australia - New South Wales	21 Feb 2007	AustLII		1
Taxpayers and Commissioner of Taxation	[2005] AATA 1251; 61 ATR 1132	Administrative Appeals Tribunal	Australia	16 Dec 2005	AustLII		4
Trevorrow v South Australia (No 2)	[2005] SASC 369; 94 SASR 1	Supreme Court of South Australia	Australia - South Australia	26 Sep 2005	AustLII		8
SB v New South Wales	[2004] VSC 514; (2004) 13 VR 527	Supreme Court of Victoria	Australia - Victoria	14 Dec 2004	AustLII		34
Nolan v Nolan	[2004] VSCA 109	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 Jun 2004	AustLII		64
Tusyn v Tasmania	[2004] TASSC 50; (2004) 13 Tas R 51	Supreme Court of Tasmania	Australia - Tasmania	26 May 2004	AustLII		11
Sorbello v Sorbello	[2003] QSC 383	Supreme Court of Queensland	Australia - Queensland	12 Nov 2003	AustLII
Urquhart v Lanham	[2002] NSWSC 119; (2002) 11 BPR 20,765; [2003] NSW Conv R 56-027	Supreme Court of New South Wales	Australia - New South Wales	5 Mar 2002	AustLII		6
Cubillo v Commonwealth	[2001] FCA 1213; (2001) 112 FCR 455; (2001) 183 ALR 249	Federal Court of Australia	Australia - Commonwealth	31 Aug 2001	AustLII		119
W v b	[2001] NSWSC 503	Supreme Court of New South Wales	Australia - New South Wales	7 Jun 2001	AustLII		1
Great Pacific Life Assurance Corporation v Court of Appeals and Medarda v Leuterio	[1999] PHSC 865	Supreme Court of the Philippines	Philippines	13 Oct 1999	AsianLII
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1
Re Service and Commissioner of Taxation (Cth)	[1999] AATA 107; 41 ATR 1125	Administrative Appeals Tribunal	Australia	19 Feb 1999	AustLII
Re Boning	[1996] QSC 216	Supreme Court of Queensland	Australia - Queensland	11 Nov 1996	AustLII
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII		52
Howell v Commissioner of Taxation (Cth)	[1994] FCA 1012; (1994) 28 ATR 105	Federal Court of Australia	Australia - Commonwealth	13 Apr 1994	AustLII		2
Windshuttle v Commissioner of Taxation	[1993] FCA 553; (1993) 46 FCR 235; 27 ATR 88	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII		75
NT92/140 -145 and Deputy Commissioner of Taxation	[1993] AATA 623	Administrative Appeals Tribunal	Australia	6 Sep 1993	AustLII
Re Australian Elizabethan Theatre Trust	[1991] FCA 344; (1991) 30 FCR 491; (1991) 102 ALR 681; 5 ACSR 587; 5 ASCR 587	Federal Court of Australia	Australia - Commonwealth	2 Aug 1991	AustLII		155
Kelehear v Smith	[1990] NSWCA 102	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Oct 1990	AustLII
QT88/546 and Commissioner of Taxation	[1988] AATA 168; 19 ATR 3566	Administrative Appeals Tribunal	Australia	1 Jun 1988	AustLII
Re Wen Lin Yeung and Tai Fong Yeung v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 73	Federal Court of Australia	Australia - Commonwealth	17 Mar 1988	AustLII
Allen v Allen	[1987] SASC 9736	Supreme Court of South Australia	Australia - South Australia	24 Feb 1987	AustLII
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
Muschinski v Dodds	[1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52	High Court of Australia	Australia - Commonwealth	6 Dec 1985	AustLII		1275
Perpetual Executors & Trustee Association v Commissioner of Probate Duties (Vic)	[1981] VicRp 10; [1981] VR 91; 11 ATR 516		Australia - Victoria	31 Jul 1980	AustLII		2
Smith (decd), In re; Williams v Smith	[1957] VicRp 99; [1957] VR 683; [1958] ALR 155		Australia - Victoria	3 May 1957	AustLII
Permanent Trustee Co of NSW Ltd v Commissioner of Stamp Duties (NSW)	[1954] HCA 34; (1954) 91 CLR 1	High Court of Australia	Australia - Commonwealth	19 Aug 1954	AustLII		11
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23
Cooper v Commissioner of Land Tax	[1941] ArgusLawRp 83; (1941) 47 ALR 334	Argus Law Reports	Australia	21 Nov 1941	AustLII
Hourigan v Trustees Executors and Agency Co Ltd	[1934] HCA 25; (1934) 51 CLR 619	High Court of Australia	Australia - Commonwealth	3 Aug 1934	AustLII		53
Countess of Bective v FCT	[1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110	High Court of Australia	Australia - Commonwealth	30 Jun 1932	AustLII		100

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Equity's Wergeld: Monetary Remedies for Emotional Distress by way of the Equitable Obligation of Confidence"	(2020) 42 Sydney Law Review 181	Khun, William	Australia	circa 2020	AustLII
"Roles in Protective Management of Person and Property"	(2018) 92 Australian Institute of Administrative Law Forum 36	Lindsay, Geoff	Australia	circa 2018	AustLII		2
"Best Interests of the Child - The Stolen Generations in Canada and Australia, The"	(2006) 15 Griffith Law Review 111	Cassidy, Julie	Australia	circa 2006	AustLII		3
"Cubillo and Gunner v Commonwealth of Australia - Case Summary"	(2001) 6 (3) Australian Indigenous Law Reporter 61	Editors	Australia	circa 2001	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Countess of Bective v Commissioner of Taxation	[1932] ArgusLawRp 50; (1932) 38 ALR 362	Argus Law Reports	Australia	circa 1932	AustLII		1
Manning v FCT	[1928] ArgusLawRp 33; (1928) 40 CLR 506; 34 ALR 165	Argus Law Reports	Australia - Commonwealth	23 Apr 1928	AustLII		15
(1921) 3 KB 907	(1921) 3 KB 907		United Kingdom	circa 1921	LexisNexis / Westlaw		2
(1910) 103 LT 629	(1910) 103 LT 629		United Kingdom	circa 1910			1
Yates, In re; Yates v Wyatt	[1901] UKLawRpCh 126; (1901) 2 Ch 438	Court of Chancery	United Kingdom	4 Jul 1901	CommonLII		1
G, In re	[1899] UKLawRpCh 48; (1899) 1 Ch 719		United Kingdom	22 Mar 1899	CommonLII		2
Re Booth	[1894] 2 Ch 282	Court of Chancery	United Kingdom	circa 1894	LexisNexis / Westlaw		9
Re Oliver	(1890) 62 LT 533		United Kingdom	circa 1890			6
Morgan, In re	[1883] UKLawRpCh 175; (1883) 24 Ch D 114	Court of Chancery	United Kingdom	11 Jul 1883	CommonLII		10
Haven Gold Mining Co, In re	[1882] UKLawRpCh 6; 20 Ch D 151	Court of Chancery	United Kingdom	14 Jan 1882	CommonLII		17
Cunningham v Foot	(1878) 3 AC 974		United Kingdom	circa 1878	LexisNexis / Westlaw		5
Mackett v Maekctt	[1872] ER 14		United Kingdom	circa 1872	CommonLII		1
Scott v Key	[1865] EngR 675; 35 Beav 291; 55 ER 907	Rolls Court	United Kingdom	circa 1865	CommonLII		6
Hora v Hora	[1863] EngR 790; 55 ER 300; (1863) 33 Beav 88	Rolls Court	United Kingdom	circa 1863	CommonLII		1
Carr v Living	[1860] EngR 903; 54 ER 514; (1860) 28 Beav 644	Rolls Court	United Kingdom	circa 1860	CommonLII		5
Castle v Castle	[1857] EngR 574; 1 De G & J 352; 44 ER 759	Court of Chancery	United Kingdom	circa 1857	CommonLII		3
Jodrell v Jodrell	(1851) 14 Beav 396	Rolls Court	United Kingdom	circa 1851			1
Browne v Paull Hoggins v Paull	[1850] EngR 928; 1 Sim NS 92; 61 ER 36		United Kingdom	circa 1850	CommonLII		10
Thorp v Owen	(1843) 2 Hare G07	Court of Chancery	United Kingdom	circa 1843			1
Leach v Leach	[1843] EngR 200; 60 ER 118; (1843) 13 Sim 304		United Kingdom	circa 1843	CommonLII		6
(1843) 2 Y & CCh Cas 3G3	(1843) 2 Y & CCh Cas 3G3	Court of Chancery	United Kingdom	circa 1843			1
Raikes v Ward	[1842] EngR 346; 1 Hare 445; 66 ER 1106	Court of Chancery	United Kingdom	circa 1842	CommonLII		19
Gilbert v Bennett	[1839] EngR 1144; 59 ER 658; (1839) 10 Sim 371		United Kingdom	circa 1839	CommonLII		6
Wetherell v Wilson	[1836] EngR 430; (1836) 1 Keen 80; 48 ER 237; 5 LJCh 235	Court of Chancery	United Kingdom	circa 1836	CommonLII		12
(1833) 9 Sim 52	(1833) 9 Sim 52		United Kingdom	circa 1833			2
Messenger v Andrews	[1828] EngR 341; [1824-1834] All ER 651; 38 ER 885; (1828) 4 Russ 478		United Kingdom	circa 1828	CommonLII		18
Kinp v Denison	(1813) 1 Ves & B 290	Court of Chancery	United Kingdom	circa 1813			2
42 Er 554	42 ER 554		United Kingdom		CommonLII		1
41 Er 1057	41 ER 1057		United Kingdom		CommonLII		5
2 Pli 553	2 PLI 553						2
M2) "THE AftGUS law reports COUNTESS OF BECTIVE v COMMISSIONER OF TAXATION money was paid under a provision requiring the the decided cases that such a construction is usually trustees, until tlic child attains fifteen years of age, adopted Whenever a gift is made to one person to pay to the taxpayer the net annual income of the beneficially, subject to his paying money to another, trust for the child's maintenance, education and sup the provision takes effect as a charge, notwithstanding port The question is whether the assessment of the that words of condition are used, unless an intention taxpayer in her individual capacity should include clearly appears that it should operate by way of con these payments dition The second object of the disposition thus AVlien a provision is made by way of gift, testa obtains proprietary and not merely personal rights, mentary or inter vivos, directing a payment to one and is not left in danger of losing the intended benefit person and expressing a purpose beneficial to another through the donee's electing to reject the gift with or others, it may receive one or other of at least four its attendant condition, rather than to accept it cum different interpretations oncre (1) The expression of the purpose may be taken Of the decided cases upon dispositions stating a as but a statement of the donor's motive or of his purpose that includes the maintenance or benefit of expectation If so the first person takes the gift children, the greater number gives to the provision absolutely and incurs	LR 6 Ch 597	Court of Chancery	United Kingdom		LexisNexis / Westlaw		19