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National Trustees Executors & Agency Co of Australasia Ltd v Federal Commissioner of Taxation (Cain's case)
Judgment date: 29/11/1954
Court: HCA
Judge: Dixon CJ, McTiernan, Fullagar, Kitto and Taylor JJ
Citation:
(1954) 28 ALJR 442;
(1954) 6 AITR 179;
(1954) 91 CLR 540;
[1954] ALR 1119;
BC5400630;
Catchwords: Taxation and revenue; Assessment; Assessment of duty; Estate duty;