J. Rowe & Son Pty. Ltd. v. Federal Commissioner of Taxation

Judges:
Barwick CJ
McTiernan J
Menzies J
Gibbs J

Court:
High Court (Full Court)

Judgment date: Judgment handed down 31 August 1971.

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Barwick C.J.: In this appeal I have had the advantage of reading the reasons for judgment prepared by my brother Menzies. I fully agree with the conclusion at which he has arrived and with the reasons which he expresses for doing so. I do not desire to add anything to what he has written. I agree that the appeal should be dismissed for those reasons.