Brummeria : how much of the judgment is stare decisis and how much obiter dicta?

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2008) 57 Taxpayer 61

S.A. Cases Cited :

Stander v CIR 1997 (3) SA 617 (C)

Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA)

Subject :

Stare decisis

Obiter dictum

Loans

Assessment

Capital

Money

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