Calvert v Commissioner of Taxes (Vic) [1927] HCA 42; (1927) 40 CLR 142 (28 October 1927)

HIGH COURT OF AUSTRALIA

Calvert Appellant; and The Commissioner of Taxes for Victoria Respondent.

H C of A

On appeal from the Supreme Court of Victoria.

28 October 1927

Isaacs A.C.J., Gavan Duffy, Powers, Rich and Starke JJ.

Owen Dixon K.C. (with him Walker), for the appellant.

Pigott, for the respondent,

Isaacs A.C.J.,

Gavan Duffy, Powers, Rich and Starke JJ.

Per Curiam. We are all of opinion that the Supreme Court was correct in deciding that sec. 19 (2) (g) excludes this item, and therefore the appeal should be dismissed.

Appeal dismissed with costs.

Solicitor for the appellant, G. Lee Archer, Mortlake, by S. Burder Backhouse & Co.

Solicitor for the respondent, F. G. Menzies, Crown Solicitor for Victoria.