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South Africa Case Law

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Tax Law [1989] ZASCA 91

Gerber v Commissioner for Inland Revenue (24/88)

Gerber v Commissioner for Inland Revenue (24/88) [1989] ZASCA 91; [1989] 4 All SA 950 (AD) (29 August 1989)

Court
Supreme Court of Appeal
Case number
24/88
Judges
Corbett, Hoexter, Nestadt, Vivier, Nicholas

The court held that dividend-stripping share dealings were trading, but section 19 applied to scale down both dividend income and related deductions.

  • Income Tax Act
  • Deductibility Of Expenditure
  • Dividend Stripping
  • Trading Stock
  • Section 19
  • Section 8d
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.