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High Court Wellington
11 October; 19 October 1926
Skerrett CJ; Sim J; Stringer J
11 October; 19 October 1926
Skerrett CJ; Sim J; Stringer J
Revenue — Land-tax — Land owned by different Companies — Shareholders substantially the same — Jointly assessable — Finance Act, 1917, s 13 — Land and Income Tax Amendment Act, 1920, s 7.