In re Lake (Deceased) Moen v Commissioner of Stamp Duties - [1942] NZLR 136

Will — General — Public Revenue — Death Duties — Sale to a Company of Business owned by Testator and carried on by his Trustees after his Death pursuant to his Will — Whether Sale necessarily connoted "relinquishment of management" by his Son-in-law and Testator's Widow thinking it "desirable to discontinue the business" — Whether Issue of Shares in Company belonged to Estate of Testator or to that of his Wife — Death Duties Act, 1921, s 5 (1) (c), (j).

Practice — Shares included in Dutiable Estate of Widow — Validity of Assessment for Death-duty Purposes in Issue — Convenience of Determination by Originating Summons — Commissioner of Stamp Duties consenting to be bound by Judgment therein.