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"The Taxation of Fringe Benefits"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sixton v Commissioner of Inland Revenue HC Auckland M52/81	[1982] NZHC 516; 5 TRNZ 844; (1982) 5 NZTC 61,285	High Court of New Zealand	New Zealand	27 Oct 1982	NZLII		3
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		12
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		60
"The Arcus and Personal Services Income Principles"	(1974) 6 New Zealand Universities Law Review 140	New Zealand Universities Law Review	New Zealand	circa 1974	Westlaw		2
Commissioner of Inland Revenue v Parson (No 2)	[1968] NZLR 574		New Zealand	circa 1968	LexisNexis		7
Cross v London & Provincial Trust	[1968] 1 All ER 428		United Kingdom	circa 1968	LexisNexis		1
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
Spratt v Commissioner of Inland Revenue	[1964] NZLR 272		New Zealand	circa 1964	LexisNexis		17
Rudolph v United States	370 US 269; 8 L Ed 2d 484; 82 SCt 1277	United States Supreme Court	United States	18 Jun 1962	WorldLII		11
Abbott v Philbin	[1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82	House of Lords	United Kingdom	21 Jun 1960	BAILII		71
[1959] CTC 195	[1959] CTC 195		Canada	circa 1959			1
Stagg v CIR	[1959] NZLR 1252		New Zealand	circa 1959	LexisNexis		9
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		314
Inland Revenue Commissioners v Ross	[1948] 1 All ER 616; 625 HL 9		United Kingdom	circa 1948	LexisNexis		21
Commissioner of Internal Revenue v Smith	324 US 177; 89 L Ed 830; 65 SCt 591	United States Supreme Court	United States	9 Apr 1945	WorldLII		53
Cross v London & Provincial Trust Ltd	[1938] 1 All ER 428		United Kingdom	circa 1938	LexisNexis		7
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		98
Lambe v Inland Revenue Commissioners	(1934) 1 KB 178		United Kingdom	circa 1934	LexisNexis / Westlaw		8
Lady Miller v Commissioners of Inland Revenue	[1930] UKHL TC_15_25; [1930] AC 222; (1930) 15 Tax Cas 25	House of Lords	United Kingdom	6 Feb 1930	BAILII		5
Weiss v Wiener	279 US 333; 73 L Ed 720; 49 SCt 337	United States Supreme Court	United States	22 Apr 1929	WorldLII		27
Edwards v Commissioner of Taxes	[1925] GLR 247			circa 1925			2
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		156
Inland Revenue Commissioners v Blott	(1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497		United Kingdom	circa 1920	LexisNexis / Westlaw		55
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		237
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII		67
Stratton's Independence v Howbert	231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136	United States Supreme Court	United States	1 Dec 1913	WorldLII		45
London County Council v Attorney-General	[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77		United Kingdom	10 Dec 1900	CommonLII		59
Pollock v Farmers' Loan & Trust Co	157 US 604-606; 157 US 429; 39 L Ed 759; 15 SCt 673	United States Supreme Court	United States	8 Apr 1895	WorldLII		120
[1803] Act 31; [1892] AC 150	[1803] Act 31; [1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		1
[1892] AC 150	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
Lowe v Cir	[1891] 1 NZLR 326		New Zealand	circa 1891	LexisNexis		1
Springer v United States	102 US 586; 26 L Ed 253	United States Supreme Court	United States	1 Oct 1880	WorldLII		36
Johnson v United States	163 F 30; 18 LRANS 1194		United States	circa 1901			52
Lord Lyndhurst; Re MickletJiwaite	11 Exch 456	Court of Exchequer	United Kingdom	circa 1901			6