Commissioner of Inland Revenue v Parson - [1968] NZLR 375

Practice — Appeals to Court of Appeal — Jurisdiction — Appeal against judgment of the Supreme Court in a case referred to that Court by the Commissioner of Inland Revenue — Whether appeal lies — Land and Income Tax Act 1954, s. 32 — Judicature Act 1908, s. 66 — Acts Interpretation Act 1908, s. 20 (a) (f).