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Court of Appeal Wellington
16, 17, 18 September; 25 October 1963
North P., Turner J., McCarthy J.
16, 17, 18 September; 25 October 1963
North P., Turner J., McCarthy J.
Courts — Court of Appeal — Power of Court to overrule earlier decision of its own — Principles on which power to be exercised.
Practice — Appeals to Court of Appeal — Power of Court to overrule earlier decision of its own — Principles on which power to be exercised.
Revenue — Death duties (estate duty) — Beneficiary with interest in settled fund having power to call for payment of part of capital of such fund — Whether power to "appoint or dispose of" such part — Estate and Gift Duties Act 1955, ss. 2, 5 (1) (h).