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Federal Commissioner of Taxation v Roberts & Smith
Judgment date: 31/07/1992
Court: FCA
Judge: Jenkinson, Hill and O'Loughlin JJ
Citation:
(1992) 108 ALR 385;
(1992) 23 ATR 494;
(1992) 37 FCR 246;
(1992) 92 ATC 4380;
BC9203621;
Catchwords: Taxation and revenue; Deductions; Interest incurred on borrowed funds; Money borrowed by partnership;