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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Smith v HMRC | [2010] UKFTT 92 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Feb 2010 | BAILII |
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J Rowe & Son Pty Ltd v FCT |
[1971] HCA 80; |
High Court of Australia | Australia - Commonwealth | 31 Aug 1971 | AustLII |
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Commissioner of Internal Revenue v Gillette Motor Transport, Inc |
364 US 130; |
United States Supreme Court | United States | 27 Jun 1960 | WorldLII |
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Gillette Motor Transport Inc v Commissioner of Internal Revenue | 265 F2d 648 | United States Court of Appeals, Fifth Circuit | United States | 1 Apr 1959 | WorldLII |
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Midwest Motor Express v Commissioner of Internal Revenue | 251 F2d 405 | United States Court of Appeals, Eighth Circuit | United States | 16 Apr 1958 | WorldLII |
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Midwest Motor Express v Commissioner of Internal Revenue | [1958] USCA8 12 | United States Court of Appeals, Eighth Circuit | United States | 15 Jan 1958 | WorldLII |
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Southern Railway of Peru Ltd v Owen (Inspector of Taxes) |
[1956] UKHL 4; |
House of Lords | United Kingdom | 21 Jun 1956 | BAILII |
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Commissioner of Income Tax and Excess Profits Tax v the South India Pictures Ltd |
[1956] INSC 21; |
Supreme Court of India | India | 14 Mar 1956 | LIIofIndia |
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