Taylor v Commissioner of Stamp Duties - [1949] NZLR 513

Public Revenue — Gift Duty — Father of Family purchasing Lottery Ticket under Syndicate Name — Purchase Price paid by him — Course of Earlier Conduct indicating Tickets in that Syndicate Name purchased for Father, his Wife, and Eight Children — Ticket winning First Prize of £10,000 — Proceeds paid by Father in Sums of £1,000 to himself, his Wife, and Children — Aliquot Part of Purchase-money a Gift to each Recipient — Proceeds of Ticket, in Ownership of the Ten Persons — No "Gift" of Proceeds by Father — Ticket and Proceeds not held by him in Trust — No Question of Illegality — Death Duties Act, 1921, s 38.