Bell v Federal Commissioner of Taxation

87 CLR 548

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Bell
v Federal Commissioner of Taxation

Court:

Judge: Dixon CJ, Williams J, Webb J, Fullagar J and Kitto J

Subject References:
Taxation and revenue
Income tax
Assessable income
Acquisition and sale of surplus war materials
Arrangement for purpose of evading or avoiding tax liability
Formation of ad hoc organizations

Legislative References:
Income Tax Assessment Act 1936 No 27 - ss 6; 44(1)(a); 260

Hearing date: SYDNEY 26 September 1951; 27 September 1951; 28 September 1951; 2 October 1951; 3 October 1951;
Judgment date: 8 May 1953

SYDNEY

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Appeal dismissed with costs.