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TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Minister of Finance v Law Society of the Transvaal (697/89)	[1991] ZASCA 88; 1991 4 SA 544; [1991] 2 All SA 555	Supreme Court of Appeal of South Africa	South Africa	29 Aug 1991	SAFLII		7
Commissioner for Inland Revenue v Insolvent Estate JP Botha t/a Trio Culture (30/89)	[1990] ZASCA 2; 1990 2 SA 548; [1990] 2 All SA 163	Supreme Court of Appeal of South Africa	South Africa	26 Feb 1990	SAFLII		5
Jones v West Rand Extension Gold Mining Co Ltd	1904 TH 325		South Africa - Transvaal	circa 1904			1
Mann v Nash	[1932] 1 KB 752; [1932] All ER 956; 101 LJKB 270		United Kingdom	circa 1932	LexisNexis / Westlaw		6
10 P 355	10 P 355			circa 1990			1
Minister of Finance v Smith	[1927] AC 193; 95 LJPC 193		United Kingdom	circa 1927	LexisNexis / Westlaw		12
Commissioner for Inland Revenue v Genn & Co (Pty) Ltd	1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382		South Africa	circa 1955	LexisNexis		19
Partridge v Mallandaine	[1886] UKLawRpKQB 185; (1886) 18 QBD 276		United Kingdom	14 Dec 1886	CommonLII		9
Commissioner of Taxes v G	1981 4 SA 167		South Africa	circa 1981	LexisNexis		1
Robinson v Randfontein Estates Gold Mining Co Ltd	[1921] AD 168			circa 1921			79
Davies v Donald	[1923] CPD 295			circa 1923			3
Secretary for Inland Revenue v Smant	1973 1 SA 754		South Africa	circa 1973	LexisNexis		3
[1912] Ad 505	[1912] AD 505			circa 1912			2
Transvaal Cold Storage Co Ltd v Palmer	1904 TS 4		South Africa - Transvaal	circa 1904			8
Commissioner South African Revenue Service v Cape Consumers (Pty) Ltd	1999 4 SA 1213; 61 SATC 91		South Africa	circa 1999	LexisNexis		4
USA and Southern (HM Inspector of Taxes) v AB	[1933] 1 KB 713; (1933) 18 Tax Cas 59		United Kingdom	circa 1933	LexisNexis / Westlaw		11
Cowling v Stableford & Co	22 SC 363		United Kingdom - Scotland	circa 1990			1
Uni-Erections v Continental Engineering Co Ltd	1981 1 SA 240		South Africa	circa 1981	LexisNexis		7
CIR v Delagoa Bay Cigarette Co Ltd	1918 TPD 391		South Africa - Transvaal	circa 1918			3
West Coast and Rand Native Labour Agency Ltd v Abernethy	1908 EDC 174		South Africa - Cape of Good Hope	circa 1908			1
Union Government (Minister of Defence) v Chappell	[1917] CPD 265			circa 1917			1
1545 54 Satc 464	1545 54 SATC 464		South Africa	circa 1990			3
Herzfelder v Mc Arthur Atkins & Co Ltd	1908 TS 332		South Africa - Transvaal	circa 1908			1