Marx v Commissioner of Inland Revenue Carlson v Commissioner of Inland Revenue - [1970] NZLR 182

Income tax — Interpretation — Family trust established to carry on farming business — No change in practical operation of farm — Purpose or effect of arrangements — Whether void under s. 108 - Authority to assess tax if arrangements put aside — Land and Income Tax Act 1954, ss. 32, 78, 92, 108.