Loading... Please wait...
High Court Wellington
9, 11 December 1905; 6 February 1906
Stout CJ, Cooper J
Court of Appeal Wellington
23 April; 27 April 1906
9, 11 December 1905; 6 February 1906
Stout CJ, Cooper J
Court of Appeal Wellington
23 April; 27 April 1906
Revenue — Income-tax — Income of Company — "Income derived from Business" — "Dealing in Land" — "Business" — Single Transaction — "The Land and Income Assessment Act, 1900," Sections 51 and 59, (3).