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Why were the payments in Calvert v Wainwright (1947) 27 TC 475; Moorhouse (Inspector of Taxes) v Dooland [1955] 1 All ER 93; and FC
Why were the payments in Calvert v Wainwright (1947) 27 TC 475; Moorhouse (Inspector of Taxes) v Dooland [1955] 1 All ER 93; and FC of T v Dixon (1952) 86 CLR 540 of an income nature, but the payments in Hayes v FC of T (1956) 96 CLR 47 and Scott v FC of T (1966) 117 CLR 514 not of an income nature
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