Dickenson v Federal Commissioner of Taxation

98 CLR 460

---

Between: Dickenson
And: Federal Commissioner of Taxation

Court:

Judges: Dixon CJ
McTiernan J
Williams J
Webb J
Kitto J

Subject References:
Taxation and revenue
Income tax
Income or capital

Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 - 83; 88; 260

Hearing date: 8 February 1957; 19 November 1957; 20 November 1957
Judgment date: 2 April 1958

SYDNEY

---

ORDER

Appeal allowed with costs.

Order appealed from discharged.

In lieu thereof allow the appeal from the assessment with costs.

Declare that no part of the sum of PD2,000 mentioned in the notice of objection is assessable income of the taxpayer derived during the year of income ended 30th June 1952.

Set aside the assessment and remit the same with this declaration to the Commissioner of Taxation for re-assessment.