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MacCormick v Federal Commissioner of Taxation
Judgment date: 27/06/1945
Court: HCA
Judge: Latham CJ, Rich, Starke, Dixon and McTiernan JJ
Citation:
(1945) 19 ALJR 78;
(1945) 71 CLR 283;
(1945) 8 ATD 11;
[1945] ALR 237;
BC4500029;
Catchwords: Taxation and revenue; Gifts; Marriage settlement; Benefit of recipient;