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"Legal Expenses as Non-Deductible Capital Expenditure"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
"Expenditure in protecting or preserving capital assets"	(1956) 29 Australian Law Journal 561	Australian Law Journal	Australia	circa 1956	Legal Online		1
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw		51
FCT v Duro Travel Goods Pty Ltd	[1953] HCA 32; (1953) 87 CLR 524; [1953] ALR 608; 10 ATD 176	High Court of Australia	Australia - Commonwealth	8 Jun 1953	AustLII		6
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
Cooke v Quick Shoe Repair Service	[1949] EWHC KB 1; 30 Tax Cas 460	High Court of England and Wales	United Kingdom - England and Wales	31 Jan 1949	BAILII		6
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1946) 1 All ER 68; (1945) 27 Tax Cas 103		United Kingdom	circa 1945	LexisNexis		16
Craddock v Zero Finance Co Ltd	[1944] 1 All ER 566		United Kingdom	circa 1944	LexisNexis		8
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw		22
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Usher's Wiltshire Brewery Ltd v Bruce	[1914] UKHL TC_6_399; [1915] AC 433	House of Lords	United Kingdom	4 Dec 1914	BAILII		58
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
26-29 AC 205	26-29 AC 205		United Kingdom	circa 1945	LexisNexis / Westlaw		1
Minnesota Mining & Mfg Co v Industrial Tape Corporation	168 F2d 7		United States	circa 1945	Westlaw		5
Hochschild v CIR	161 F2d 817		United States	circa 1945	Westlaw		30
149 AC 145	149 AC 145		United Kingdom	circa 1945	LexisNexis / Westlaw		1
Levitt & Sons v Nunan	142 F2d 795		United States	circa 1945	Westlaw		25
16 AC 205	16 AC 205		United Kingdom	circa 1945	LexisNexis / Westlaw		1
2 KB 482	2 KB 482		United Kingdom		LexisNexis / Westlaw		11