Powell and Another v Commissioner of Inland Revenue - [1963] NZLR 684

Revenue — Income tax — Practice — Appeal direct to Supreme Court — Whether to be heard in private — When case "of great general or public importance" — When appeal direct to Supreme Court to be allowed — Principles to be applied — Inland Revenue Department Amendment Act 1960, s. 18 (4) — Land and Income Tax Act 1954, s. 32 (Land and Income Tax Amendment Act 1960, s. 2).