APPEAL AGAINST DEATH DUTIES
DECISION RESERVED (P.A.) WELLINGTON, March 20. After hearing the appeal by Emma Taylor, widow, Charles William Layton Taylor, company manager, and David Perry, solicitor, administrators of the estate of Edwin Thomas Taylor, merchant, of Wellington, against an assessment of gift and death duties by the Commissioner of Stamp Duties, Mr Justice Christie reserved his decision in the Supreme Court to-day. This was the case in which a Tattersall's consultation prize of £lO,OOO figured prominently. The appellants contended that neither the £9OOO distributed by Taylor from the prize to his wife and children, nor any part of such sums, was a gift or was assessable for gift duty pursuant to or in accordance with tne provisions of the act.
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Press, Volume LXXXIII, Issue 25139, 21 March 1947, Page 3
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122APPEAL AGAINST DEATH DUTIES Press, Volume LXXXIII, Issue 25139, 21 March 1947, Page 3
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