Taxation ;
Capital Gains Tax ; Hepples v. Federal Commissioner of Taxation 91 A.T.C. 4808 ;
Reuter v. Federal Commissioner of Taxation 93 A.T.C. 4037 ; J.B. Chandler Investment Co. Ltd. v. Federal Commissioner of Taxation 93A.T.C. 2008 ; Case 5/93 93 A.T.C. 122 ;