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Federal Commissioner of Taxation v Cornell

[1946] HCA 32 ; (1946) 73 CLR 394

High Court of Australia · 1946 · Find the judgment

Cited by 11 indexed judgments

All Applied or followed 1 Cited 10

1999: 1 citing judgment 2002: 1 citing judgment 2004: 1 citing judgment 2005: 1 citing judgment 2012: 1 citing judgment 2014: 1 citing judgment 2015: 1 citing judgment 2016: 1 citing judgment 2017: 1 citing judgment 2023: 1 citing judgment 2024: 1 citing judgment 1946 1950 1960 1970 1980 1990 2000 2010 2020
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. MSP Nominees Pty Ltd v Commissioner of Stamps [1999] HCA 51 Cited High Court of Australia · cited 16× · judgment
  2. Cummings v De Santis; De Santis v De Santis [2002] NSWSC 729 Cited Supreme Court of NSW · cited 1× · judgment
  3. Ramsden v Federal Commissioner of Taxation [2004] FCA 632 Applied or followed Federal Court of Australia · cited 1× · judgment
  4. Commissioner of Taxation of the Commonwealth of Australia v Ramsden [2005] FCAFC 39 Cited Federal Court of Australia (Full Court) · cited 13× · judgment
  5. O'Sullivan Partners (Advisory) Pty Ltd v Foggo [2012] NSWCA 40 Cited NSW Court of Appeal · cited 4× · judgment
  6. Segelov v Ernst & Young Services Pty Ltd [2014] NSWSC 283 Cited Supreme Court of NSW · cited 1× · judgment
  7. Segelov v Ernst & Young Services Pty Ltd [2015] NSWCA 156 Cited NSW Court of Appeal · cited 24× · judgment
  8. Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594 Cited Supreme Court of NSW · cited 3× · judgment
  9. Lewski v Commissioner of Taxation [2017] FCAFC 145 Cited Federal Court of Australia (Full Court) · cited 4× · judgment
  10. Napoli v Napoli and Wood as executors and trustees for the estate of the late Mario Robert Napoli [2023] NSWSC 606 Cited Supreme Court of NSW · cited 1× · judgment
  11. Teterin v Linrod Pty Ltd [2024] NSWSC 1635 Cited Supreme Court of NSW · cited 1× · judgment

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Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

This judgment is not in the index, so the authorities it cites are not known here. It is shown because indexed judgments cite it.

How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.