Robertson and Another v Commissioner of Inland Revenue - [1964] NZLR 484

Revenue — Income tax — Partnership agreement between husband and wife — "Gift" — Whether there must be shown to be a gift which attracts duty to impugn bona fides of agreement — Agreement as a whole to be looked at — What terms to be taken into account in measuring extent of consideration given by partners — Land and Income Tax Act 1954, s. 106 (6) (e).