DECISION RESERVED
APPEAL AGAINST GIFT DUTY P.A. WELLINGTON. Mar. 20. After hearing an 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 the 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 consolation prize of £IO,OOO figured prominently. The appellants contended that neither £9OOO distributed by the deceased 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 the provisions of the Act.
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Bibliographic details
Otago Daily Times, Issue 26416, 21 March 1947, Page 6
Word Count
122DECISION RESERVED Otago Daily Times, Issue 26416, 21 March 1947, Page 6
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