Trailways Motel Systems of NZ Ltd v Commissioner of Inland Revenue Consolidated Motels Ltd v Commissioner of Inland Revenue - [1976] 2 NZLR 462

Income Tax — Assessments — Assets method of assessment — Payments to objector for use of its name where objector did not part with any of its own business to the payer assessable as income of objector — Land and Income Tax Act 1954, s 88(1)(a) and (c).