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Court of Appeal Wellington
18, 21 March; 17 June 1938
Myers CJ, Blair J, Callan J, Northcroft J
18, 21 March; 17 June 1938
Myers CJ, Blair J, Callan J, Northcroft J
Public Revenue — Income-tax — Deduction — Interest on Loan raised to pay Death Duties — Whether deductible — "Capital" — Save as herein provided" — "Exclusively" — Land and Income Tax Act, 1923, s 80 (1) (h), (2).