Thompson v Federal Commissioner of Taxation

102 CLR 315
1959 - 1204C - HCA

Between: Thompson
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ
McTiernan J
Fullagar J
Kitto J
Menzies J

Subject References:
Taxation and revenue
Estate duty
Exemption
Estate bequeathed for 'public educational purposes'
Masonic schools
Whether 'public'

Legislative References:
Estate Duty Assessment Act 1914 (Cth) (No 22) - s 8

Hearing date: 25 August 1959; 26 August 1959
Judgment date: 4 December 1959

SYDNEY


ORDER

Question (1) in the case stated answered:  No. Question (2) in the case stated answered:  No. Question (3) does not arise.  The appellant taxpayers to pay the Commissioner's costs of the case stated.