Commissioner of Taxes v Crown Brewery Company (Limited) - (1906) 26 NZLR 121

Revenue — Income-tax — Deduction — Brewery Company carrying on Business of Owners and Mortgagees of Hotels — Same Management and General Expenditure for both Businesses — Losses, Outgoings, and Expenses incurred in Connection with Ownership and Use of Land not deductible — Mode of Assessment — The Land and Income Assessment Act, 1900," Section 66, Subsections 3 and 12 — "The Land and Income Assessment Act Amendment Act, 1903," Section 8.