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Marx v Commissioner of Inland Revenue Carlson v Commissioner of Inland Revenue - [1969] NZLR 464
$30.00
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High Court Wellington
17 October; 26 November 1968
Wild C.J.
17 October; 26 November 1968
Wild C.J.
Income tax — Interpretation — Arrangement with trustees to carry on farming business — Whether arrangement void under s. 108 — Authority to assess tax if arrangement put aside — Land and Income Tax Act 1954, ss. 32, 92, 108.