National Trustees Executors and Agency Co of Australia Ltd v Federal Commissioner of Taxation (Chisholm's Case) (No 1)
(1953) 89 CLR 17727 ALJ 569
[1954] ALR 85
Between: National Trustees Executors and Agency Co of Australia Ltd
And: Federal Commissioner of Taxation
Judges:
Dixon CJ
Webb J
Kitto J
Taylor J
Subject References:
Estate Duty (Cth)
Judgment date: 12 December 1953
ORDER
Questions answered as follows:-
- (1)(a) Yes; (1) (b) and (c) No.
- (3) 55,632 pounds stg. 14s. 0d.
- (2), (4) and (5). These questions do not arise having regard to the answer to question (1).
Costs of the case stated reserved for the judge disposing of the appeal.
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