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Smith v Commissioner of Inland Revenue: Asher and Another v Commissioner of Inland Revenue - [1969] NZLR 565
$30.00
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High Court Wellington
27, 28 November 1968; 7 February 1969
Haslam J.
27, 28 November 1968; 7 February 1969
Haslam J.
Income tax — Income tax payable — Assessable income — General — Licence to fell and remove standing timber — Assignments of half shares — Net gains included in tax assessments — Whether income or capital — Land and Income Tax Act 1954, s. 91.