Moore v Commissioner of Inland Revenue - [1959] NZLR 1046

Revenue — Income tax — Assessment — Relatives in Partnership with Taxpayer — Partnership Contract not bona fide if Stated Statutory Conditions not complied with — Children under Twenty-one Years as Partners with Parents — Such Contract not bona fide — Allocation by Commissioner of Partnership Income, for All Purposes and for All Time, Income of Person to whom allocated — Land and Income Tax Amendment Act 1951, s. 16 (6) (a) — Land and Income Tax Amendment Act (No. 2) 1953, s. 12 (Land and Income Tax Act 1954, s. 106).