Doughty v Commissioner Of Taxes Commissioner Of Taxes v Doughty - [1926] NZLR 279

Revenue — Income-tax — Taxable Income — Sale of Business as a Going Concern, including Stock-in-trade — Profit on Sale of Stock-in-trade — Whether a Profit derived from the Business — Land and Income Tax Act, 1916, s 85 — Practice — Amendment of Notice of Appeal — Leave to appeal after Time — Court of Appeal Rules 2a, 3, and 19.