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Search by party name, citation, or a phrase from the judgment and move straight to the right volume.
Access noteResults only include content available on your current tier. If you do not have full case access, results from restricted case content will not appear.
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Revenue and public finance ” capital gains tax ” assessment ” objection to ” sale of land ” farm owned by company ” all shares in company sold for price close to market value of land ” price allocated partly for shares and partly as dividend ” Commissioner entitled to look at substantive nature of transaction and make assessment accordingly
Revenue and public finance ” income tax ” imposition of penalty tax by Commissioner of Taxes ” appeal to special court ” special court has original jurisdiction when considering decision where Commissioner has exercised a discretion ” when special court's discretion may be interfered with on appeal
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