Marshall v Commissioner of Taxes - [1953] NZLR 335

Land and Income Tax — Income Tax — Compensation awarded for Land Taken — Award of Compensation including Payment to Claimant of "interest" on Net Sum of Compensation until Date of Payment thereof — Such Payment Taxable as "interest" or "income" — Land and Income Tax Act, 1923, s 79 (1) (g) (h).