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Church of Jesus Christ of Latter ‑ Day Saints Trust Board v Commissioner of Inland Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board	[2020] NZSC 102	Supreme Court of New Zealand	New Zealand	30 Sep 2020	NZLII
Church of Jesus Christ of Latter-Day Saints Trust Board v Commissioner of Inland Revenue	[2020] NZCA 143; [2020] 2 NZLR 647; (2020) 29 NZTC 24-066	Court of Appeal of New Zealand	New Zealand	6 May 2020	NZLII		2
Commissioner of Inland Revenue v Roberts	[2019] NZCA 654	Court of Appeal of New Zealand	New Zealand	17 Dec 2019	NZLII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Coleman v R	[2010] 3 CTC 2311		Canada	circa 2010			1
Re Klopper v FCT	(1996) 96 ATC 2,020		Australia	circa 1996	IntelliConnect		1
Friedberg v R	(1991) 92 DTC 6031; [1992] 1 CTC 1; (1991) 135 NR 61		Canada	circa 1991			3
Davis v United States	495 US 472; 109 L Ed 2d 457; 110 SCt 2014	United States Supreme Court	United States	21 May 1990	WorldLII		18
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis		57
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII		57
Winn v Commissioner of Internal Revenue	595 F2d 1060	United States Court of Appeals, Fifth Circuit	United States	23 May 1979	WorldLII		7
R v Zandstra	1974 2 FC 254	Federal Court of Canada	Canada	circa 1974	CanLII		3
Winters v Commissioner of Internal Revenue	468 F2d 778; 33 ALRFed 368	United States Court of Appeals, Second Circuit	United States	27 Oct 1972	WorldLII		10
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII		56
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		81
8 Ch 2	8 Ch 2	Court of Chancery	United Kingdom	circa 1966	LexisNexis / Westlaw		6