Federal Commissioner of Taxation v Snowden & Willson Pty Ltd

99 CLR 431

(Judgment by: Williams J)

Between: Federal Commissioner of Taxation
And: Snowden & Willson Pty Ltd

Court:
High Court of Australia

Judges: Dixon CJ

Williams JWebb J
Fullagar J
Taylor J

Subject References:
Taxation and revenue
Income tax
Allowable deductions
Money spent on advertising and legal representation

Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 (No 27) - s 51

Hearing date: 7 March 1958; 11 March 1958; 12 March 1958
Judgment date: 15 May 1958

MELBOURNE

Judgment by:
Williams J

I agree in the reasons for judgment of Fullagar J. I am of opinion that the appeal should be dismissed.

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