DECEASED ESTATE DUTY.
APPEAL CASE DISMISSED
Int TELEGRAPH. —PRESS ASSOCIATION".] WELLINGTON", Friday. The Court of Appeal to-day delivered its decision in the case of the Commissioner of Stamps v. He:;' and another. The Court was unanimous in dismissing the appeal, holding, as did Judge Chapman in the Supreme Court, that the gift bv children to their mother of an annuity was not a consideration for a prior gift bv her of her shares in Charles Begg and Co., Ltd.. to her children. Costs wero allowed to respondents on the highest scale, and as from a distance.
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/NZH19160715.2.71
Bibliographic details
New Zealand Herald, Volume LIII, Issue 16282, 15 July 1916, Page 9
Word Count
96DECEASED ESTATE DUTY. New Zealand Herald, Volume LIII, Issue 16282, 15 July 1916, Page 9
Using This Item
NZME is the copyright owner for the New Zealand Herald. You can reproduce in-copyright material from this newspaper for non-commercial use under a Creative Commons New Zealand BY-NC-SA licence . This newspaper is not available for commercial use without the consent of NZME. For advice on reproduction of out-of-copyright material from this newspaper, please refer to the Copyright guide.
Acknowledgements
This newspaper was digitised in partnership with Auckland Libraries and NZME.