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Court of Appeal Wellington
25 February; 29 March 1974
Wild CJ, McCarthy P and Speight J
25 February; 29 March 1974
Wild CJ, McCarthy P and Speight J
Income tax — Assessable income — Sum paid by continuing partners to retiring partner being the latter's share in the value of uncompleted work at the date of retirement — Sum assessable income in the hands of the retiring partner.