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High Court Wellington
25 July; 29 November 1977
Somers J
25 July; 29 November 1977
Somers J
Revenue — Estate and gift duty — Estate duty — Assessment — Beneficial ownership of money in joint account of husband and wife — Whether beneficial interest in money accrued to widow by survivorship — Estate and Gift Duties Act 1968, s 15.
Revenue — Estate duty — Appeal procedure — Whether commissioner entitled to support assessment on appeal by relying on a provision in the statute different from the one on which assessment was based.