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High Court Wellington
6, 7 October 1949 7 March 1950
Hutchison J
Court of Appeal Wellington
28, 29, 30 June; 13 October 1950
Sir Humphrey O'Leary CJ; Stanton J; Hay J; Cooke J
6, 7 October 1949 7 March 1950
Hutchison J
Court of Appeal Wellington
28, 29, 30 June; 13 October 1950
Sir Humphrey O'Leary CJ; Stanton J; Hay J; Cooke J
Death Duties — Estate Duty — Joint Tenancy — Interest of Deceased in Joint Tenancy not Subject to Estate Duty — Death Duties Act, 1921, s 5 (1) (g) (h).