Inland Revenue v Reinhold

Core Citations

REPORTED OPINION OF in

• [1953] SC 49
• 34 TC 389

REFERRED in

• D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
• Murray v The Commissioner of Taxpayer Appeals
• Yuill v Wilson

[See more]

• I Investment Ltd v Comptroller of Inland Revenue
• E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
• Director General of Inland Revenue v Hui Thong Company Sdn Bhd
• I Investment Ltd v Comptroller-General of Inland Revenue
• Revenue Commissioners v O'Farrell

DISTINGUISHED in

• Johnston v Heath

FOLLOWED in

• Kota Kinabalu Industries Sdn Bhd v Director General of Inland Revenue
• Comptroller of Income Tax, The; Mount Elizabeth (Pte) Ltd
• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

CITED in

• Murray (Dennis) v Commissioner of Taxpayer Appeals (Income Tax)

CONSIDERED in

• Marson v Morton
• Spa Estates Ltd v O'Hargain (Inspector of Taxes)

This document cites

• Federal Cases - 6 F. 882 (S.D.N.Y. 1881), Putnam v. Hollender
• Federal Cases - 10 T.C. 361 (1948), 8541, American Bemberg Corp. v. C.I.R.
• Federal Cases - 11 T.C. 288 (1948), 12887, Kuzmick v. C. I. R.
• Federal Cases - 11 T.C. 538 (1948), 17195, Davis v. C. I. R.
• Federal Cases - 14 T.C. 487 (1950), 9247, Industrial Loan Society, Inc., (MD.) v. C.I.R.



See all quotations

• Federal Cases - 3 T.C. 540 (1944), 112702, Lusthaus v. C. I. R.
• Federal Cases - 7 T.C. 125 (1946), 8601, Coates v. C.I.R.