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Investment & Merchant Finance Corp Ltd v Federal Commissioner of Taxation
Judgment date: 2/02/1970
Court: HCA
Judge: Windeyer J
Citation:
(1970) 1 ATR 425;
(1970) 120 CLR 177;
(1970) 44 ALJR 73;
(1970) 70 ATC 4001;
BC7000210;
Catchwords: Taxation and revenue; Assessment of income; Dividends; Dividend-stripping operation;