Fletcher & Ors v The Commissioner of Taxation

Case [1991] HCATrans 358

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry

Sydney No Sl33 of 1990

B e t w e e n -

REGINALD SYDNEY FLETCHER,
CORAL EMILY FLETCHER,

JAMES WARREN DUNLOP and

LILIAN ANN DUNLOP

Appellants

and

THE COMMISSIONER OF TAXATION

Respondent

Order for costs

MASON CJ
BRENNAN J

DEANE J

DAWSON J
TOOHEY J
GAUDRON J

McHUGH J

Fletcher(3) 1 12/12/91

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 12 DECEMBER 1991, AT 11.04 AM

Copyright in the High Court of Australia
MASON CJ: Having regard to the outcome of the case it is

appropriate that each party bears his or her costs
of the proceedings in this Court and in the Full

Federal Court.

Accordingly it is unnecessary that we make any

further order.

AT 11.05 AM THE MATTER WAS ADJOURNED SINE DIE

Fletcher 12/12/91
Details
AGLC
Fletcher & Ors v The Commissioner of Taxation [1991] HCATrans 358
Case
[1991] HCATrans 358
Decision Date

CaseChat Overview and Summary

The High Court of Australia considered the matter of *Fletcher & Ors v The Commissioner of Taxation*. The proceedings involved Reginald Sydney Fletcher, Coral Emily Fletcher, and James Warren Dunlop as applicants, and the Commissioner of Taxation as the respondent. The specific nature of the dispute and the underlying tax issues are not detailed in the provided transcript excerpt.

The transcript does not explicitly state the legal issues that the High Court was required to determine. However, the Chief Justice's remarks indicate that the outcome of the case was significant enough to warrant a specific order regarding costs.

Mason CJ stated that it was appropriate for each party to bear their own costs of the proceedings in both the High Court and the Full Court. This suggests that the substantive legal determination of the case did not result in a clear victory for either party, or that there were specific circumstances justifying a costs order where each party is responsible for their own expenses. The matter was subsequently adjourned sine die.

Orders

Orders of the court

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Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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