Robertson v Federal Commissioner of Taxation

86 CLR 463
1952 - 1218A - HCA

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Between: Robertson
And: Federal Commissioner of Taxation

Court:

Judges: Williams J
Kitto J
Taylor J

Subject References:
Taxation and revenue
Estate duty
Assessment
Shares in company
Valuation
Division of shares
Depression in value of shares

Legislative References:
Estate Duty Assessment Act 1914 No 22 - s 8(4)(e); s 16A(1)(a)

Hearing date: MELBOURNE 27 October 1952; 28 October 1952; 29 October 1952
Judgment date: 18 December 1952

SYDNEY

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ORDER

Appeal allowed with costs.

Order respondent to amend the assessment under appeal by including the 561,667 shares which the deceased held in the capital of MacRobertson Pty Ltd at the date of his death in his dutiable estate at the value of 14s. 5d. per share.

Liberty to apply.