Commissioner of Taxes v Gorman - (1915) 34 NZLR 1029

Revenue — Mortgage-tax — "Mortgagee" — Vendor entitled to "Unpaid Purchase-money" — Graduated Land-tax — "Owner" — Vendor in Possession — Land and Income Assessment Act, 1908, Sections 2, 37, 40, 49, 50, 55, 56 — Land and Income Assessment Amendment Act, 1912, Sections 2 (d), 38, 41.