LIABILITY TO TAXATION
GREENWOOD ESTATE CASE. JUDGMENT SLIGHTLY VARIED. By Telegraph—Press AssociationWellington, Oct. 20. The Court of Appeal delivered judgment to-day in the action of Greenwood and . another v. the Attorney-General. This appeal was from the judgment of Mr. Justice Ostler on an originating summons submitting a' certain question which arose under the Unemployment Amendment Acts, 1931 and 1932. Appellants as executors of the estate of the late George Dean Greenwood asked first for a declaration that they were not liable for the payment of the emergency unemployment charge imposed by those Acts claimed to be due to November 1, 1932, and on April 1, 1933, in respect of income (other than salary or wages) of the deceased during the year ended March 31, 1932, Greenwood having died on August 28, 1932. . Mr. Justice Ostler had answered this question against the appellants, and that answer was, upheld by the Court of Appeal this morning. The court, however, held that the appellants were not liable for four instalments of the tax claimed to be due on the first days of the months of May, August and November, 1933, and February, 1934, and varied the judgment of the Court below accordingly. As appellants had been partly successful they were awarded costs. As to this question Sir Michael Myers, Chief Justice, in allowing 15 guineas said that a leading counsel had appeared in the case, but he not only did not condescend to address the Court, but had not even explained his omission to do so. Such conduct was not respectful to the Bench and not consistent with the dignity of the Bar. The amount of costs awarded was affected by this fact.
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Bibliographic details
Taranaki Daily News, 21 October 1933, Page 7
Word Count
280LIABILITY TO TAXATION Taranaki Daily News, 21 October 1933, Page 7
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