Revenue Commissioners v Stapleton and O'brien

• Jurisdiction: Ireland
• Judgment Date: 24 February 1937
• Date: 24 February 1937
• Court: High Court (Irish Free State)

I.F.S.]

Revenue Commissioners

and

Stapleton and O'Brien

Will - Secret trust -Gift of a sum of money to executors "to be disposed of by them as I shall verbally direct them" -Trust in favour of widow of testator - Gift paid by executors to widow - Liability to legacy duty -Whether bequest a gift to the persons named in the will or to the person actually taking the benefit - Stamp Act, 1815 (55 Geo. 3, c. 184), Schedule, Part III - Stamp Duties Assimilation Act, 1842 (5 6 Vict., c. 82), s. 38 - Stamp Duties Act, 1845 (8 9...