Hunter v Commissioner Of Taxes - [1937] NZLR 204

Revenue — Income-tax — Deductions — Depreciation on Dwellinghouse of a Sheepfarmer on his Farm while House temporarily unused — Interest payable on Death Duties — Interest on Loan raised to pay Death Duties — Whether deductible — Land and Income Tax Act, 1923, s 80 (1) (a) and (h), (2).