Taxation ;
Partnerships ; Federal Commissioner of Taxation v. Roberts and Federal Commissioner ofTaxation v. Smith 92 A.T.C. 4380 ; Ure v. Federal Commissioner of Taxation 81 A.T.C. 4100 ; Federal Commissioner of Taxation v. Ilbery 81 A.T.C. 4661 ; Fletcher & Ors v. Federal Commissioner of Taxation 91 A.T.C. 4950 ; Federal Commissioner of Taxation v. Cooper 91 A.T.C. 4396 ; Lunney & Anor v. Federal Commissioner of Taxation (1958) 11 A.T.D. 404 ; Charles Moore & Co. (W.A.) Pty. Ltd. v. Federal Commissioner of Taxation(1956) 11 A.T.D. 147 ; Federal Commissioner of Taxation v. D.P. Smith 81 A.T.C. 4414 ; Ronpibon Tin N.L. v. Federal Commissioner of Taxation (1949) 78 C.L.R. 47 ; Case Y4 91 A.T.C. 114 ;