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"Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
HW Coyle Ltd v Commissioner of Inland Revenue	(1980) 4 NZTC 61,558; (1980) 4 TRNZ 1		New Zealand	circa 1980	CCH New Zealand		5
(1973) 4 Atr 112	(1973) 4 ATR 112		Australia	circa 1973	Legal Online / Westlaw		1
[1983] NZLR 326	[1983] NZLR 326		New Zealand	circa 1983	LexisNexis		1
Lowe v Commissioner of Inland Revenue	[1981] 1 NZLR 326		New Zealand	circa 1981	LexisNexis		42
McClelland v Commissioner of Taxation	[1971] 1 All ER 969; [1971] 1 WLR 191		United Kingdom	circa 1971	LexisNexis		9
AG Healing & Co Ltd v CIR	[1964] NZLR 222		New Zealand	circa 1964	LexisNexis		3
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 Stockwell CA119/92	[1992] NZCA 261; [1993] 2 NZLR 40; (1992) 17 TRNZ 301; (1992) 14 NZTC 9,190	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		9
Commissioner of Inland Revenue v Bruhns CA94/88	[1989] NZCA 380; (1989) 13 TRNZ 449; (1989) 11 NZTC 6,075	Court of Appeal of New Zealand	New Zealand	15 Mar 1989	NZLII		1
Bruhnes v Commissioner of Inland Revenue HC Dunedin AP40/86	[1988] NZHC 971; (1988) 11 TRNZ 473; (1988) 10 NZTC 5,033	High Court of New Zealand	New Zealand	8 Feb 1988	NZLII		1
Cross v Commissioner of Inland Revenue HC Timaru GR131/80	[1985] NZHC 586; (1985) 8 TRNZ 455; (1985) 7 NZTC 5,054	High Court of New Zealand	New Zealand	22 Apr 1985	NZLII		4
ANZAMCO Ltd (in liquidation) v Commissioner of Inland Revenue HC Auckland M1409/82	[1983] NZHC 31; (1983) 6 NZTC 61,541; (1983) 6 TRNZ 135	High Court of New Zealand	New Zealand	20 Apr 1983	NZLII		9
Henderson v Commissioner of Inland Revenue HC New Plymouth M79/79	[1982] NZHC 300; (1982) 5 TRNZ 830; (1982) 5 NZTC 61,279	High Court of New Zealand	New Zealand	21 Oct 1982	NZLII		2
Duff v Commissioner of Inland Revenue CA88/79	[1982] NZCA 16; [1982] 2 NZLR 710; (1982) 5 TRNZ 343; (1982) 5 NZTC 61,131	Court of Appeal of New Zealand	New Zealand	24 Mar 1982	NZLII		11
(1984) 7 TRNZ 345	(1984) 7 TRNZ 345		New Zealand	circa 1984			1
(1984) 7 TRNZ 58	(1984) 7 TRNZ 58		New Zealand	circa 1984			1
(1981) 5 TRNZ 151	(1981) 5 TRNZ 151		New Zealand	circa 1981			3
(1982) 8 Aitr 589	(1982) 8 AITR 589		Australia	circa 1982			1
(1983) 6 TRNZ 147	(1983) 6 TRNZ 147		New Zealand	circa 1983			1
(1979) 3 TRNZ 430	(1979) 3 TRNZ 430		New Zealand	circa 1979			1