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High Court Wellington
19 August; 29 October 1964
Tompkins J.
19 August; 29 October 1964
Tompkins J.
Income tax — Fines imposed on law practitioner by Disciplinary Committee — Whether deductible — Land and Income Tax Act 1954, ss. 110, 111 (1), 112 (a)
Law Practitioners — Practitioner fined by Disciplinary Committee — Whether amount of fine deductible for income tax purposes — Land and Income Tax Act 1954, ss. 110, 111 (1), 112 (a) — Law Practitioners Act 1955, s. 34 (1) (c).