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

[1984] FCA 402
Federal Court of Australia
Australia - Commonwealth
18th December, 1984

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth) s102, s161, s168, s260
Conveyancing Act 1919 (NSW) s12
Partnership Act 1892 (NSW) s31
Legal Practitioners Act 1898 (NSW)
Land and Income Tax Assessment Act, 1907 (WA)

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 flag
Alan Estates Ltd v WT Stores Ltd [1982] Ch 511 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag
Taxation, Commissioner of (Cth) v Jefferies [1982] Qd R 121; 49 FLR 385; 11 ATR 429 Australia - Queensland circa 1982 LexisNexis AU flag
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 flag
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 flag
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 flag
Security Trust Co v Royal Bank of Canada [1976] AC 503; [1976] 2 WLR 437 United Kingdom circa 1976 LexisNexis / Westlaw flag
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 flag
Public Trustee v Shultz (1964) 11 CLR 482 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag
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 flag
McLeay v Inland Revenue Commissioner (NZ) [1963] NZLR 711 New Zealand circa 1963 LexisNexis flag
Arcus v Inland Revenue Commissioner (NZ) (1962) 13 ATD 101; (1962) 8 AITR 567 Australia circa 1962 flag
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 flag
Newlands v Argyll General Insurance Co Ltd [1959] SR (NSW) 130 Supreme Court of New South Wales Australia - New South Wales circa 1959 flag
FCT v Happ (1952) 59 ALR 382 Australia circa 1952 LexisNexis AU flag
FCT v Happ [1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290 Australia circa 1952 LexisNexis AU flag
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 flag
FCT v Galland [1949] ArgusLawRp 22; 56 ALR 468; 16 ATR 41 Argus Law Reports Australia 25 Mar 1949 AustLII flag
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 flag
Helvering v Horst 311 US 112; 85 L Ed 75; 61 SCt 144 United States Supreme Court United States 25 Nov 1940 WorldLII flag
Helvering v Clifford 309 US 331; 84 L Ed 788; 60 SCt 554 United States Supreme Court United States 26 Feb 1940 WorldLII flag
Nourse v Nourse [1935] WALawRp 27; (1935) 3 ATD 255; (1935) 38 WALR 15 Australia - Western Australia 17 Sep 1935 AustLII flag
Burnet v Leininger (1932) 285 US 136; 76 L Ed 665; 52 SCt 345 United States Supreme Court United States 14 Mar 1932 WorldLII flag
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag
Tunley v FCT [1927] HCA 27; 39 CLR 528 High Court of Australia Australia - Commonwealth 23 Jun 1927 AustLII flag
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 flag
Commissioners of Inland Revenue v Allan (1925) 9 Tax Cas 234 United Kingdom circa 1925 flag
Taxation, Commissioner of v Melrose [1923] WALawRp 9; (1923) 26 WALR 22 Australia - Western Australia 15 May 1923 AustLII flag
Melrose v FCT (1923) 26 WAR 22 Australia - Western Australia circa 1923 LexisNexis AU flag
Hughes v Fripp [1922] HCA 26; (1922) 30 CLR 508 High Court of Australia Australia - Commonwealth 2 Jun 1922 AustLII flag
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag
Purcell v Deputy FCT [1920] ArgusLawRp 78; (1920) 28 CLR 77; 26 ALR 313 Argus Law Reports Australia - Commonwealth 14 Aug 1920 AustLII flag
Browne v Collins [1871] UKLawRpEq 154; LR 12 Eq 586 United Kingdom 27 Jul 1871 CommonLII flag
Browne v Collins (1871) LR 12 New Cas Eq 586 United Kingdom circa 1871 flag
Ibbotson v Elam [1865] UKLawRpEq 73; LR 1 Eq 188 United Kingdom 22 Dec 1865 CommonLII flag
Rowe v FCT 82 ATC 4,243 Australia circa 1980 IntelliConnect flag
Lyman A Stanton v Commissioner of Internal Revenue 14 Tax Cas 217 United Kingdom circa 1980 flag
4 FCR 566 4 FCR 566 Federal Court of Australia Australia circa 1980 Legal Online / Westlaw flag

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