McCormack, Patricia Kathleen v Commissioner of Taxation of the Commonwealth of Australia [1977] FCA 92

CATCHWORDS

Income Tax ~ Assessable income - Profit from sale of property acquired for the purpose of profit-making by sale - Burden of proof in Supreme Court on appeal

from Board of Review. Income Tax Assessment Act, 1936

ss.26(a), 190{b).

PATRICIA KATHLEEN McCORMACK v. COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

W.A. No. G2 of 1977

Coram: Bowen C.J., Brennan and Deane JJ.

Sydney 8th December, 1977.

IN THE FEDERAL COURT OF AUSTRALIA

j WESTERN AUSTRALTA DISTRICT REGISTRY ) W.A. No. G2 of 1977 GENERAL DIVISTON ON_APPEAL from the Supreme Court of Westera Australia

BETWEEN ; PATRICIA KATHLEEN TiclCORMACK

Appellant

AND: THE COMMISSIONER OF TAXATION OF THE COnMOnWEALTH OF AUSTRS? TA

Respondent

ORDER

JUDGES MAKING ORDER: BOWEN C.J., BRENNAN AND DEANE JJ. DATE OF ORDER: 8th DECEMBER, 1977

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. Appeal dismissed with costs.

IN THE FEDERAL COURT OF AUSTRALIA

) )

WESTERN AUSTRALIA DISTRICT REGISTRY ) W.A. No. G2 of 1977 )

GENERAL DIVISTOW ) - .

ON APPEAL FROM THE HONOURABLE MR JUSTICE WICKHA*: A JUDGE OF THE SUPREME COURT OCF WESTERN AUSTRALIA

BETVEEN: PATRICIA KATULEEN KceCORIACK

Appellant

AND: THE COMMISSIONER OF TAXATION OF 'THE COMMONWEALTH OF

AUSTRALIA Respondent CORAM: Bowen C.J., Brennan and Deane JJ. gth December, 1977 JUDGNENT BOWEN C.J. and BRENNAN J.: This is an appeal pursuant to

leave given by this Court from the judgment and order of Wickham J., a Judge of the Supreme Court of Western Austrelia given on 22nd April, 1977. Bv his judgment and order, the learned Judge upheld an assessment of the appellant to tax in respect of income derived by her during the year ended 30th June, 1970, and an amended assessment of the appellant to tax in respect of income derived by her during the year ended 30th June, 1971. By the same judgment and order, the learned Judge dismissed appeals by the taxpayer against the decisions of the Board of Review which had rejected her appeals against those assessments.