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Court of Appeal Wellington
8, 9 March; 12 April 1965
North P., McCarthy J., McGregor J.
8, 9 March; 12 April 1965
North P., McCarthy J., McGregor J.
Revenue — Estate and other duties — Gift duty — Deceased entitled to remuneration and interest on mortgage moneys on making annual demand — No such demand made by deceased in certain years — Whether gifts made by deceased of amounts which he failed to demand — Death Duties Act 1921, ss. 38, 39 (Estate and Gift Duties Act 1955, ss. 41, 42).