Gray v Commissioner of Stamp Duties - [1939] NZLR 23

Public Revenue — Death Duties — Gift — Letter asking Addressee to transfer into her Name and accept as a "Gift" Writer's Capital in Addressee's Business — Whether a "Gift" or "Voluntary contract" — Gift Duty assessed and paid on such Letter — Whether Writer's Administrator precluded from denying such Transaction a Gift — Death Duties Act, 1921, ss 5 (1) (c), 38, 39 (a) (d) (f), 40.