Guardian Trust and Executors Company of New Zealand Limited v Commissioner of Stamp Duties - [1943] NZLR 314

Public Revenue — Death Duties (Estate Duty) — Estoppel — Three Dealings between Deceased and his Son and Daughter — Whether one Transaction — Assessment of Gift Duty thereon in Donor's Lifetime — Inquiry proposed by Commissioner — Donor's Abandonment of Objection to Assessment — On Donor's Death inclusion of Gifts in Dutiable Estate — Objection by Administrator — Whether estopped — Death Duties Act, 1921, ss 49, 5 (1) (c) (j), 39, 63.