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Commissioner of Inland Revenue v Brown
Judgment date: 6/08/1962
Court: NZHC
Judge: Hardie Boys J
Citation:
(1962) 13 ATD 74;
(1962) 8 AITR 534;
[1962] NZLR 1091;
Catchwords: Taxation and revenue; Land tax; Anti-avoidance provisions; Sham agreements;