GIFT DUTY PAYMENT
INTERESTING LEGAL POINT P.A. WELLINGTON. June 11. In the course of his argument in the Court of . Appeal on behalf of J. J. Rayner, of Masterton, farmer, who was ordered by a judgment of the Chief Justice in December, 1946, to pay duty on a gift made to him by his father during- the latter’s lifetime, Mr' H. R. Biss submitted that the present court of seven judges, consisting of both divisions of the Court of Appeal, was bound by a decision of one division of the Court of Appeal delivered in 1945 in the case of in re Houghton to the effect that, on facts similar to those in the present appeal, duty on a gift made during a testator’s lifetime was payable out of his estate after his death, and not by the donee himself. Mr Biss’s contention is of considerable interest to legal circles throughout the country as 't implies that both divisions of the Court of Appeal, sitting together, cannot over-rule prior decisions made by one division of the. Court of Appeal.
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Otago Daily Times, Issue 26485, 12 June 1947, Page 6
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179GIFT DUTY PAYMENT Otago Daily Times, Issue 26485, 12 June 1947, Page 6
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