Read the full judgment text of CACV 000007/1975 on BabelCite. This Court of Appeal judgment.
1. Included in the estate of the late Harry Charrington were some twenty shares in a private limited company which manufactured metal window frames and fittings. The Commissioner of Estate Duty, for the purposes of that Duty, assessed the value of this minority holding at $15,804.40 per share, an assessment which was reduced by Leonard, J. to $11,463 per share upon the appellants' appeal against the Commissioner's valuation. The appellants now appeal further to this Court against Leonard, J.'s r