Gale v Federal Commissioner of Taxation
(1960) 102 CLR 133 ALJR 564
[1960] ALR 274
Between: Gale
And: Federal Commissioner of Taxation
Judges:
Dixon CJ
McTiernan J
Fullagar J
Kitto J
Menzies J
Subject References:
Estate Duty (Cth)
Judgment date: 5 April 1960
ORDER
Appeal allowed with costs.
Order of the Supreme Court set aside.
In lieu thereof order that the appeal to the Supreme Court from the assessment of the Commissioner of Taxation be allowed with costs.
Declare that for the purposes of the assessment of estate duty the gift by the deceased to Peggy Mary Martin should not have been included at an amount or value in excess of 2,250 pounds.
Remit the assessment to the Commissioner for re-assessment consistently with the foregoing declaration.
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