McGregor v Commissioner of Stamp Duties - [1942] NZLR 164

Public Revenue — Death Duties (Estate Duty) — Company Shares — Assessment of Value — Shares in Public Companies — Operations in Provincial Town — Value of Local Market — Test of Available Market — Death Duties Act, 1921, s, 71.

Charitable Trust — Gift to New Zealand Obstetrical Society — Membership open to Financial Members of British Medical Association — Validity — Whether Gift held for Benefit of Individuals — Education of Part of Community — Promotion of Material Welfare — Death Duties Act, 1921, s 18.