Commercial Banking Co. of Sydney Ltd. v Federal Commissioner of Taxation

(1950) 81 CLR 263
24 ALJ 132
9 ATD 112
[1950] ALR 453

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(Judgment by: McTiernan J)

Between: Commercial Banking Co. of Sydney Ltd.
And: Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Dixon J

Higgins JWilliams J
Webb J
Fullagar J

Subject References:
Income Tax (Cth)

Judgment date: 6 June 1950

Melbourne

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Judgment by:
McTiernan J

In my opinion the taxpayer's appeal should be allowed with costs and the commissioner's appeal should be dismissed with costs. (at p309)

I agree with the reasons of Dixon J. (at p309)