Tremaine v Commissioner of Stamp Duties - [1942] NZLR 157

Public Revenue — Death Duties (Estate Duty) — Company Shares — Assessment of Value — Shares in Small Youthful Private Company — General Principles for ascertaining Value for Death-duty Purposes — Analogy of Investors' Attitude to Limited Companies listed on the New Zealand Stock Exchange — Whether safely applicable to such a Company — Considerations to be taken into Account in fixing Value — Death Duties Act, 1921, s 71.