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"Land as Trading Stock"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"Waikato Law Review: The First Ten Years"	(2002) 10 Waikato Law Review 39	Gibbons, Thomas	New Zealand	circa 2002	NZLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
FCT v St Hubert's Island Pty Ltd (in liq)	(1978) 8 ATR 452		Australia	circa 1978	Legal Online / Westlaw		33
Lowe v Commissioner of Inland Revenue	[1981] 1 NZLR 326		New Zealand	circa 1981	LexisNexis		42
Craddock v Zevo Finance Co Ltd	(1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385		United Kingdom	circa 1946	LexisNexis		14
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154
"Waikato Law Review: The First Ten Years"	(2002) 10 Waikato Law Review 39	Gibbons, Thomas	New Zealand	circa 2002	NZLII		1
Commissioner of Inland Revenue v Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		13
Commissioner of Inland Revenue v Grover CA165/86	[1987] NZCA 199; [1987] 2 NZLR 736; (1987) 11 TRNZ 315; (1988) 10 NZTC 5,012	Court of Appeal of New Zealand	New Zealand	18 Dec 1987	NZLII		6