COURT OF APPEAL
♦ A Ghristchureh' case, in which tho appellant was ' the Commissioner of Stamps, and the respondents were Alfred Lyttelton Pratt and-Cyril Francis Pratt (executors of the will of Frederick Pratt, former" solicitor of Christchurch) came .before the Court of Appeal to-day.. , There were, on.the Bench their Honours Mr. Justice'Kee'd, Mr. Justice Ostler, Mr. Justiqo Blair, and Mr. Justice Smith. .. " ■'. .. . At the date of death ,'of- Frederick Pratt the value of one half: ofMiis share in the estate of William Pratt was ;£5380, which' was. included in tho final balance of tho estate for assessment. ■ His Honour : Mr. • Justice Sim hold,, oji-a, case being stated for the opinion of tho Court, that the sum was not part of tho estate of Frederick Pratt, and was not dutiable. ' It was against this decision- that tho appeal was made. . ■ Mr. A. Fair, K.C., Solicitor-General, appearod for the 'appellant, and- Mr. Wilding, X.0., for tho respondents. Decision was reserved.
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Bibliographic details
Evening Post, Volume CVI, Issue 4, 5 July 1928, Page 15
Word Count
157COURT OF APPEAL Evening Post, Volume CVI, Issue 4, 5 July 1928, Page 15
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