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High Court Wellington
4 October; 17 October 1921
Sim ACJ; Hosking J; Stringer J; Salmond J
4 October; 17 October 1921
Sim ACJ; Hosking J; Stringer J; Salmond J
Revenue — Income-tax — Taxable Income or Accretion to Capital — Flock of Sheep — Profit on Sale — Whether exclusively attributable to Year of Sale — Previous Assessments not objected to — Land and Income Tax Act, 1916, s 18.