In re Nichol (Deceased): Johnstone v Commissioner of Stamp Duties (No 2) - [1931] NZLR 718

Revenue — Death Duties — Estate, Succession, and Gift Duties — Lands and certain Partnership Assets transferred by Father by way of Gift — Partnership Business of Father and Sons continued to be carried on upon the same Lands after the Date of Gift — Whether Tenancy determined and New Contract made — Whether Father retained an Interest in or received a Benefit from such Lands — Assessment of Commissioner as varied by Court below upheld — Death Duties Act, 1921, s 5 (1) (c).