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Van Pletzen and Another v Coetzer and Others (526/2017) [2018] ZAFSHC 185 (6 December 2018)
The High Court held that a 2011 family agreement about payment under a will was valid and enforceable, but the plaintiffs failed to cancel it properly.
Kommissaris van Binnelandse Inkomste v Van Blommestein (120/97) [1998] ZASCA 106; 1999 (2) SA 367 (SCA); [1999] 1 All SA 463 (A) (27 November 1998)
The majority held that the amounts paid by the respondent to his mother under clause 10.5(a) of the will were not received in a fiduciary capacity but as a personal obligation arising from a modus in the will. Therefore, these amounts formed part of the respondent's gross income and were not deductible. The respondent failed to discharge the burden of proof that the payments were wholly or exclusively for trade purposes as required by section 23(g). However, the interest paid on bonds registered under clauses 10.5(b) and (c) was incurred to acquire income-producing assets and, following the p…
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