THE COMMISSIONER OF INLAND REVENUE V. EMERSON RADIO CORPORATION

[1999] HKCFA 80 Court of Final Appeal 14 December 1999 • FACV3/1999 • 14 min read

Outcome

Appeal dismissed

I would therefore dismiss the appeal as well.

Source: [1999] HKCFA 80, Court of Final Appeal, decided 14 December 1999. Read directly from the judgment.

Judges (5)

Ching Coram Court: Chief Justice Li Coram Litton Coram Lord Hoffmann Coram Nazareth Coram

Counsel (3)

Barrie Barlow Counsel Respondent Joseph Fok SC Counsel Appellant Robert Kotewall Counsel Appellant

Parties (4)

Commissioner of Inland Revenue Appellant Commissioner of Inland Revenue Respondent Emerson Radio Corporation Appellant Emerson Radio Corporation Respondent

Statutes Cited

Inland Revenue Ordinance (Cap 112)
s 14(1) s 15(1)(b)
Trade Mark Ordinance
s 39

Citation influence

HKLII records this judgment as cited by 4 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2024] HKCA 944 Court of Appeal
17 October 2024
[2015] HKCA 243 Court of Appeal
28 May 2015
[2012] HKCFI 1633 Court of First Instance
22 October 2012
[2002] HKCFI 994 Court of First Instance
27 March 2002

Related cases

Other Hong Kong judgments involving the same parties or counsel.

[1999] HKCFA 9 HKCFA
EMERSON RADIO CORPORATION V. THE COMMISSIONER OF INLAND REVENUE
14 December 1999
[2025] HKCFI 544 HKCFI
SINOLINK SHANGHAI INVESTMENTS LTD V. COMMISSIONER OF INLAND REVENUE
4 February 2025
[2024] HKCA 1111 HKCA
FOXCONN (FAR EAST) LTD V. COMMISSIONER OF INLAND REVENUE
29 November 2024
[2024] HKCFI 97 HKCFI
FOXCONN (FAR EAST) LTD V. COMMISSIONER OF INLAND REVENUE
5 January 2024
[2023] HKCFA 36 HKCFA
DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE
10 November 2023
[2022] HKCFA 18 HKCFA
THE COMMISSIONER OF INLAND REVENUE V. KOO MING KOWN AND ANOTHER
5 August 2022

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([1999] HKCFA 80)