KENT & ANOR. V.THE COMMISSIONER OF TAXATION 9/1945

IN THE HIGH COURT OF AUSTRALIA® G

NEW SOUTH WALES REGISTRY.

Ct Bk Number 9 of 1945

IN THE MATTER OF THE ESTATE I TY AcT 1914-1940

| AND IN TSE MATTER of the ESTATS WOW a ASSESSMENT ACT 1914-]940

_ AND IN THE MATTER of the Estate of

4 GWENDOLINE LILLIAN MARTIN late of Warrawee near Sydney in the State of New South Wales Married

Woman deceased

- BETWEEN ; HAROLD FREDERICK KENT and LAWRENCE WILLIAM HENDERSON MARTIN as Administrators of the Estate

of Gwendoline Lillian Martin deceased

and

THE COMMISSIONER OF TAXATION for the Commonwealth of Australia

WHITEHEAD FERRANTI & GREEN, Solicitors, 92 Pitt Street, SYDNEY.

B1l592 = B1379

IN THE HIGH COURT OF AUSTRALIA ) NEW SOUTH WALES REGISTRY ) Ct Bk Number 9 of 1945

IN TH! MATTER of the Estate Duty Act 1914-1940

AND IN THE MATTER of the ESTAT! DUTY ASSESSMENT ACT 1914-1940

AND IN THE MATTER of the Estate of GWENDOLINE LILLIAN MARTIN late of Warrawee in the State of New South Wales Married Woman deceased

BETY

HAROLD FRIDERICK KENT and LAWRENCE WILLIAM HENDERSON MARTIN as Administrators of the Estate of Gwendoline Lillian Martin

Appellants and

THE COMMISSIONER OF TAXATION for the Commonwealth of Australia

Respondent

BEFORE His Honour Mr. Justice Williams

MONDAY the Twenty secmd day of October one thousand TR. ie hundred and forty five. stat

WHEREUPON AND UPON READING the said Notice of Appeal, the exhibits

tendered in evidence by the abovenamed Appellants and by the above- named Respondent respectively AND UPON HEARING the oral evidence given by William Erskine Bain, David Walter Blackmore, Harold William Chancellor, William Ingland Joseph Whitely, Edgar Sidney Wolfenden, Aubrey Arnold Grant Harris, William Henry Medlicott Andrews, Lawrence William Henderson Martin, Wilfred Leonard Pogson Hind, George Martin Simpson, Harold Frederick Kent and Raymond Zani de Ferranti called on behalf of the Appellants and by Robert William Nelson and Robert Davis Bogan called on behalf of the Respondent AMD UPON HEARING what was alleged by Mr. C.A. Weston and Mr. F.W. Kitto