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High Court Wellington
29, 30 November; 1 December 1972
Cooke J
29, 30 November; 1 December 1972
Cooke J
Income tax — Objection to assessment — Onus on objector to prove assessment wrong and by how much.
Income tax — Assessable income — Taxpayer betting with regularity to obtain income — Winnings taxable after deducting losses — Land and Income Tax Act 1954, ss 2, 81.