DEATH DUTIES ASSESSMENT
Questions as to whether certain lauds were part of the dutiable estato of the laito George Nichol, of Allan!on, under the Death Duties Act, were answered by the Chief Justice (Sir Michael Myers) in' a reserved decision delivered yesterday to a case brought by James Amour Johnsto'ne, of Dunedin, stock and station agent, and William Irvine Nichol, farmer, of Allanton, against the Commissioner of Stamp Duties. His Honour dealt at length with the legal argument submitted at the hearing and also with a number of citations. His Honour decided that the Commissioner's assessment must be varied by excluding from the dutiable estate of tho testator the one-sixth interest of the sons' partnership assets. Subject thereto, the assessment was upheld and the appeal dismissed,.with twenty guineas costs. , . ■ . . Mr. A. E. Currie, Crown Solicitor, appeared for the Commissioner of Stamp Duties, niid Mr. A. H. Johnstone for the appellants. : : ■ ■
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https://paperspast.natlib.govt.nz/newspapers/EP19301008.2.31
Bibliographic details
Evening Post, Volume CX, Issue 86, 8 October 1930, Page 7
Word Count
150
DEATH DUTIES ASSESSMENT
Evening Post, Volume CX, Issue 86, 8 October 1930, Page 7
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