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High Court Wellington
16 November; 10 December 1971
Quilliam J
16 November; 10 December 1971
Quilliam J
Income Tax — Income tax payable — Assessable income — General — Sale of goodwill and lease of motel business — Grant of lease by vendor — Vendor assessable for purchase price for goodwill and lease — Land and Income Tax Act 1954, s 88(1)(d).