Loading... Please wait...
High Court Wellington
3, 4, 5 December 1941; 19 January 1942
Fair J
3, 4, 5 December 1941; 19 January 1942
Fair J
Public Revenue — Death Duties (Estate Duty) — Company Shares — Assessment of Value — "Capitalization" — Factors to be taken into consideration — Method of ascertaining Value — Goodwill of Business — Basis of Assessment — Death Duties Act, 1921, s 71.