THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v FIRSTENBERGVR 1
Income tax - Assessable income - Solicitor - Sole practitioner - Determination of "taxable income derived" from profession - Method of computation of income - Previous returns of income on cash basis - Whether accruals basis more appropriate - Income Tax Assessment Act 1936-1970 (Com.) s17, s25(1), s161(1).