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Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth)	[1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059	Federal Court of Australia	Australia - Commonwealth	30 Oct 1984	AustLII		24
Alan Estates Ltd v WT Stores Ltd	[1982] Ch 511	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		19
Taxation, Commissioner of (Cth) v Jefferies	[1982] Qd R 121; 49 FLR 385; 11 ATR 429		Australia - Queensland	circa 1982	LexisNexis AU		3
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
Mullens v FCT	[1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII		51
Security Trust Co v Royal Bank of Canada	[1976] AC 503; [1976] 2 WLR 437		United Kingdom	circa 1976	LexisNexis / Westlaw		15
Truesdale v FCT	[1970] HCA 27; (1970) 120 CLR 353; 44 ALJR 296; 1 ATR 667	High Court of Australia	Australia - Commonwealth	10 Aug 1970	AustLII		14
Public Trustee v Shultz	(1964) 11 CLR 482		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		1
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		305
McLeay v Inland Revenue Commissioner (NZ)	[1963] NZLR 711		New Zealand	circa 1963	LexisNexis		3
Arcus v Inland Revenue Commissioner (NZ)	(1962) 13 ATD 101; (1962) 8 AITR 567		Australia	circa 1962			3
Peterson v FCT	[1960] HCA 72; 106 CLR 395; [1961] ALR 93; 12 ATD 224; 34 ALJR 296; (1960) 8 AITR 119	High Court of Australia	Australia - Commonwealth	14 Oct 1960	AustLII		4
Newlands v Argyll General Insurance Co Ltd	[1959] SR (NSW) 130	Supreme Court of New South Wales	Australia - New South Wales	circa 1959			7
FCT v Happ	(1952) 59 ALR 382		Australia	circa 1952	LexisNexis AU		2
FCT v Happ	[1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290		Australia	circa 1952	LexisNexis AU		19
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
FCT v Galland	[1949] ArgusLawRp 22; 56 ALR 468; 16 ATR 41	Argus Law Reports	Australia	25 Mar 1949	AustLII		2
Commissioner of Internal Revenue v Sunnen	333 US 591; 92 L Ed 898; 68 SCt 715; 68 SCt 719; 92 L Ed 2d 898	United States Supreme Court	United States	5 Apr 1948	WorldLII		513
Helvering v Horst	311 US 112; 85 L Ed 75; 61 SCt 144	United States Supreme Court	United States	25 Nov 1940	WorldLII		243
Helvering v Clifford	309 US 331; 84 L Ed 788; 60 SCt 554	United States Supreme Court	United States	26 Feb 1940	WorldLII		224
Nourse v Nourse	[1935] WALawRp 27; (1935) 3 ATD 255; (1935) 38 WALR 15		Australia - Western Australia	17 Sep 1935	AustLII		2
Burnet v Leininger	(1932) 285 US 136; 76 L Ed 665; 52 SCt 345	United States Supreme Court	United States	14 Mar 1932	WorldLII		34
Corliss v Bowers	281 US 376; 74 L Ed 916; 50 SCt 336	United States Supreme Court	United States	28 Apr 1930	WorldLII		142
Lucas v Earl	281 US 111; 74 L Ed 731; 50 SCt 241	United States Supreme Court	United States	17 Mar 1930	WorldLII		197
Tunley v FCT	[1927] HCA 27; 39 CLR 528	High Court of Australia	Australia - Commonwealth	23 Jun 1927	AustLII		3
United Builders Pty Ltd v Mutual Acceptance Ltd	[1980] HCA 43; 144 CLR 673; 33 ALR 1; (1980) 54 ALJR 575; 5 ACLR 182	High Court of Australia	Australia - Commonwealth	19 Apr 1926	AustLII		59
Commissioners of Inland Revenue v Allan	(1925) 9 Tax Cas 234		United Kingdom	circa 1925			1
Taxation, Commissioner of v Melrose	[1923] WALawRp 9; (1923) 26 WALR 22		Australia - Western Australia	15 May 1923	AustLII		2
Melrose v FCT	(1923) 26 WAR 22		Australia - Western Australia	circa 1923	LexisNexis AU		1
Hughes v Fripp	[1922] HCA 26; (1922) 30 CLR 508	High Court of Australia	Australia - Commonwealth	2 Jun 1922	AustLII		5
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		47
Purcell v Deputy FCT	[1920] ArgusLawRp 78; (1920) 28 CLR 77; 26 ALR 313	Argus Law Reports	Australia - Commonwealth	14 Aug 1920	AustLII		8
Browne v Collins	[1871] UKLawRpEq 154; LR 12 Eq 586		United Kingdom	27 Jul 1871	CommonLII		12
Browne v Collins	(1871) LR 12 New Cas Eq 586		United Kingdom	circa 1871			1
Ibbotson v Elam	[1865] UKLawRpEq 73; LR 1 Eq 188		United Kingdom	22 Dec 1865	CommonLII		11
Rowe v FCT	82 ATC 4,243		Australia	circa 1980	IntelliConnect		1
Lyman A Stanton v Commissioner of Internal Revenue	14 Tax Cas 217		United Kingdom	circa 1980			1
4 FCR 566	4 FCR 566	Federal Court of Australia	Australia	circa 1980	Legal Online / Westlaw		4