Marshall and Others v Commissioner of Inland Revenue - [1959] NZLR 609

Public Revenue — Income tax — Trustees' Income and Beneficiary's Income — Operation of Special Provisions with Respect to Trustees — Power of Commissioner of Inland Revenue to elect to treat Income derived by Trustees of Deceased Estate as Trustees' Income or to include Such Income in calculating Assessable Income derived from All Sources by the Beneficiary — Land and Income Tax Act 1923, s. 102 — Land and Income Tax Act 1954, s. 155.