Gale v Federal Commissioner of Taxation
(1960) 102 CLR 133 ALJR 564
[1960] ALR 274
(Decision by: McTiernan J)
Between: Gale
And: Federal Commissioner of Taxation
High Court of Australia
Judges:
Dixon CJ
McTiernan JFullagar J
Kitto J
Menzies J
Subject References:
Estate Duty (Cth)
Judgment date: 5 April 1960
Decision by:
McTiernan J
In my opinion the appeal should be dismissed. I have reached the same conclusion as the primary judge (Walsh J.). I agree with his reasons and I wish to adopt them. I cannot usefully add anything to them. (at p7)