Read the full judgment text of HCIA 000004/1970 on BabelCite. This HCIA judgment.
1. With that brief introduction I come to apply the statute to the facts of the case. Both husband and wife earned a salary in the year of assessment 1968/69, the year in which they were married. Although some mention was made of the manner in which the salary earned by the wife during that year should be taxed we are not concerned to express any view as to that and nothing I say or do not say should be taken as indicating my view as to the correctness or otherwise of what was stated by either s