High Court Wellington
18, 29 April; 21 May 1940
Johnston J
Court of Appeal Wellington
24 June; 5 July 1940
Myers CJ, Ostler J, Smith J, Fair J
18, 29 April; 21 May 1940
Johnston J
Court of Appeal Wellington
24 June; 5 July 1940
Myers CJ, Ostler J, Smith J, Fair J
Public Revenue — Death Duties (Gift Duty) — Advance on Mortgage free of Interest — Whether a "Disposition of property" — Whether such Advance "liable to gift duty" — Death Duties Act, 1921, ss 38, 39.
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