National Trustees Executors and Agency Co of Australasia Ltd v Federal Commissioner of Taxation (No 2) [1954] HCA 3

HIGH COURT [1954.

(HIGH COURT OF AUSTRALIA.]

NATIONAL TRUSTEES EXECUTORS AND

AGENCY COMPANY OF AUSTRAL- APPELLANTS ; ASIA LTD. AND ANOTHER

AND

FEDERAL COMMISSIONER OF TAXATION . RESPONDENT.

(CuIsHoLM's Case). [No. 2].

H. C. or A. Costs—Case stated—Different parties succeeding on different independent questions

1954. WW

MELBOURNE, Feb. 23; March 2.

Fullagar J.

—Necessity to raise and argue questions not ultimately requiring answer by

reason of answers to other questions.

In an appeal to the High Court by administrators against an assessment of estate duty a case was stated for the opinion of a Full Court. Question 1 of the case set forth three alternatives and questions 2, 4, and 5 related to matters which might or might not arise, depending on which of the alter- natives in question | was held to be correct. Question 3 dealt with an independ- ent matter involving a substantial sum of money. The Full Court answered question 1 (a) affirmatively in favour of the appellants from which the answers to questions | (b) and 1 (c) followed automatically, and it became unnecessary to answer questions 2, 4 and 5. The answer to question 3 was in favour of

the respondent.

Held that, in the circumstances, the appellants should have their costs of the case stated, except such costs as were exclusively attributable to question 3, the respondent's costs of which should be paid by the appellants.

AppraL under the Estate Duty Assessment Act.

In an appeal by the National Trustees Executors and Agency

Company of Australasia Limited and Abigail Chisholm, as admin- istrators of the estate of Colin Joseph Chisholm, deceased, against an assessment of the estate to estate duty, Fullagar J. with the concurrence of the parties and pursuant to s. 28 of the Estate Duty Assessment Act 1914-1950, stated a case for the opinion of a Full Court. The relevant portions of the case are set out in the report of the decision of the Full Court (1)