Robbins v Commissioner of Taxation (Cth) [1974] HCA 58

High Court of Australia Walsh J. Menzies, Gibbs, Stephen and Mason JJ. Robbins v Commissioner of Taxation (Cth) [1974] HCA 58

ORDER Appeal dismissed with costs. Assessment confirmed. Appeal dismissed with costs.

Cur. adv. vult.

1973, Aug. 7 Walsh J . delivered the following written judgment:—

The matter in dispute between the parties to this appeal is the value which should be given to certain assets in the estate of Cyril Howard Robbins (the deceased). The executors of the deceased's estate (the appellants) requested the Commissioner of Taxation (the respondent) to treat an objection made by the appellants to his assessment of estate duty as an appeal to this Court pursuant to s. 24 (4) (b) of the Estate Duty Assessment Act 1914 Cth, as amended. The ground of the objection was that excessive values had been placed by the respondent upon the rights of the deceased under certain agreements made by him. There is no dispute as to the facts and the decision of the appeal depends upon the construction to be given to certain provisions of the agreements.

Two of the agreements which need to be considered were made on 19th August 1969. A week earlier the deceased had made a will appointing his wife, his daughter Diane Mary Coxon and his son Gordon Howard Robbins his executors and trustees. By the will he gave his residuary estate upon trust for his wife during her life and after her death upon trust for all his children, subject to their surviving him for twenty-eight days. He died on 1st February 1970 without having altered or revoked the will. His widow and the son and the daughter named above are the executors of the will and are the appellants. As well as the son and daughter named as executors, another daughter and another son took shares in the residuary estate.