Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de Beer (328/99)
Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de Beer (328/99) [2001] ZASCA 63; 2002 (1) SA 526 (SCA) (18 May 2001)
The Supreme Court of Appeal interpreted section 4(m)(ii) of the Estate Duty Act and dismissed the Commissioner’s appeal with costs.
- Estate Duty
- Deductions
- Interpretation Of Statutes
- Usufructuary Interest
- Estate-duty
- Statutory-interpretation