Federal Commissioner of Taxation v Henderson
68 CLR 29[1943] HCA 604A
Federal Commissioner of Taxation v
Henderson
Judges:
Latham, CJ
Rich, J
Starke, J
Subject References:
Taxation and revenue
Income tax
Assessment
Capital or income
Sale of right to mine for gold
Legislative References: - ITAA 1936 27; ITAA 1936 6; ITAA 1936 23(p); ITAA 1936 78(1)(d)
Hearing date: 24 March 1943 & 5 April 1943 & 20 May 1943 & 21 May 1943Judgment date: 4 June 1943
Melbourne
ORDER
Appeal dismissed with costs.
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