COURT OF APPEAL.
i SYNDICATES AND INCOME TAX. By Telegraph—Press Association. Wellington, Friday. The Appeal Court sat this morning to hear two special cases under the Land and Income Assessment Act, the Commissioner of Taxes v. Bolton, Dwan and others, and same v. Bolton, Van Staveren and others. The question involved was whether the profits made from the sale of land were liable to income tax. Mr. Bell, for the Commissioner, contended that a body of persons or a syndicate was in no different position to a company. He cited the case of the ! Miramar Land Company.
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https://paperspast.natlib.govt.nz/newspapers/TDN19110708.2.54
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Taranaki Daily News, Volume LIV, Issue 12, 8 July 1911, Page 5
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97COURT OF APPEAL. Taranaki Daily News, Volume LIV, Issue 12, 8 July 1911, Page 5
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