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Partington v A-G (1869) LR 4 HL 100 Cape Brandy Syndicate v IRC (1921) 12 TC 368 Wilcox v Smith (1857) 4 Drew 40 Pepper v Hart [1992] STC 898 Mangin v IRC [1971] AC 739 Carver v Duncan [1985] STC 357 IRC v Duke of Westminster [l936] AC l IRC v Mallaby-Deeley [1938] 4.
88 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 at 323. 89 Bull v Attorney-General (NSW) (1913) 17 CLR 370. 90 Partington v Attorney-General (1869) LR 4 E & I App HL 100 at 122. 91 (1981) 147 CLR 297. 92 (2000) 201 CLR 109. 93 (1995) 38 NSWLR 173. (1991) 29 FCR 157 at 162.
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