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High Court Wellington
3, 4 July; 6 August 1962
Hardie Boys J.
3, 4 July; 6 August 1962
Hardie Boys J.
Revenue — Income tax — Agreement entered into for purpose of altering incidence of taxation — Whether objector entitled to set up illegal agreement against Commissioner — Land and Income Tax Act 1954, s. 108
Revenue — Income tax — Documents produced shown to be a sham — Power of Court to look at real substance of transaction — Principles to be applied.