Commissioner of Taxes v McFarlane - [1952] NZLR 349

Public Revenue — Income-tax — Professional Jockey — Gains made by Professional Jockey from betting on Horse-racing — Betting Transactions so organized in Association with His Calling as Jockey as to be Part and Parcel of It, or to amount to Business connected with It — Betting Gains from Such Transactions subject to Assessment for Income-tax — "Income" — "Business" — Land and Income Tax Act, 1923, s 79 (1) (a) (h).

Public Revenue — Income-tax — Practice — Appeal on Ground that Magistrate's Decision Erroneous in Law — Case Stated by Magistrate — Duty to set out Findings of Fact but not Evidence on which Such Facts based — Appellate Court bound to assume Findings of Fact based on Sufficient Evidence, except in so far as Contrary appears from Case Stated — Such Findings of Fact Conclusive unless No Evidence on which They could reasonably be based — Latter A Question of Law — Land and Income Tax Act, 1923, ss 28, 30 (2), 33.