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Holden v Commissioner of Inland Revenue Menneer v Commissioner of Inland Revenue - [1973] 2 NZLR 523
$30.00
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Court of Appeal Wellington
4, 5, 29 September 1972
Wild CJ, Turner P and Richmond J
4, 5, 29 September 1972
Wild CJ, Turner P and Richmond J
Income tax — Assessable income — United Kingdom stock purchased with sterling and immediately re-sold in New Zealand for New Zealand currency — Calculation of profit on transactions — Land and Income Tax Act 1954, s 88(1)(c).