In re Nichol (Deceased): Johnstone v Commissioner of Stamp Duties - [1931] NZLR 714

Practice — Evidence — Death Duties Act, 1921, s 62 — Case stated, settled, argued, and Judgment pronounced — Application to amend — Undesirability of remitting Case back to Commissioner to add further Evidence from which the Court will be asked to draw Inferences from Facts or mixed Questions of Fact and Law — Motion dismissed.