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Hatrick v Commissioner of Inland Revenue Public Trustee v Commissioner of Inland Revenue - [1963] NZLR 641
$30.00
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High Court Wellington
11, 12, 13 July; 5 September 1962
Barrowclough C.J.
Court of Appeal Wellington
13, 14, 25 March; 14 May 1963
North J., Turner J., McCarthy J.
11, 12, 13 July; 5 September 1962
Barrowclough C.J.
Court of Appeal Wellington
13, 14, 25 March; 14 May 1963
North J., Turner J., McCarthy J.
Revenue — Death duties (estate duty) — Shares — Valuation — Assets-value method — When to be used — Whether allowance is to be made for dividend tax payable on liquidation — Principles generally applicable to valuation of shares
Revenue — Stamp duty — Shares — Valuation — Assets-value method — When to be used — Whether allowance to be made for dividend tax payable on liquidation — Principles generally applicable to valuation of shares.