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Court of Appeal Wellington
23 June; 10 August 1960
Gresson P., Cleary J., McGregor J.
23 June; 10 August 1960
Gresson P., Cleary J., McGregor J.
Revenue — Income tax — Assessment — Sons employed by taxpayer under profit-sharing agreement — Agreement not bona fide if stated statutory conditions not complied with — Land and Income Tax Act 1954, s. 106 (6).