Simmons v Commissioner of Stamp Duties - [1942] NZLR 330

Public Revenue — Death Duties (Gift Duty) — Commissioner's Duty to state Case under s 62 where Question of Gift and Exemption thereof involved — Remedy of Administrator on Commissioner's Failure to do so — "Final and conclusive" — Whether Commissioner's Determination that Gift not entitled to Exemption examinable by Supreme Court — Death Duties Act, 1921, ss 44, 62.