APPEAL AGAINST DUTIES

Sun (Auckland), Volume II, Issue 536, 13 December 1928, Page 1

APPEAL AGAINST DUTIES

COURT UPHOLDS CLAIM MARRIAGE GIFT DISPUTE In a judgment delivered ihis morning, Mr. Justice Frazer held that the marriage gift of the late Michael Dromgool, of Auckland, to his wife, Rosa Eunice Dromgool, of a house in Remuera was duly settled upon her, and that it did not come within the dutiable estate of the donor, now deceased. On December 4 Mrs. Dromgool and Harry Willis, executors of Michael Dromgool’s estate, appealed against an assessment by the Commissioner of Stamp and Death Duties, who claimed that the gift, which was never definigdy conveyed to Mrs. Dromgool, should be regarded as forming part of the estate of the deceased, and was therefore dutiable. In bis judgment, his Honour said the substantial question was whether Mrs. Dromgool bona fide assumed possession of the property not less than three years before the death of her husband, and thenceforth retained possession to the entire exclusion of the deceased. The Judge was of opinion that although Michael Dromgool had never handed over the property under a contract, the circumstances indicated that Mrs. Dromgool was quite satisfied with the possession and equitable ownership and did not think it necessary to press for a conveyance. His Honour found that the house was not properly included by the respondent in the deceased's estate, and that the appellants were not entitled to have the sum of £4OO secured by a mortgage thereon deducted from the estate as a debt due to Mrs. Dromgool. Appellants were allowed £lO 10s costs. Mr. appeared for appellants and Mr. Meredith for respondent.