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 Vict., c. 76), s. 4.

Testator by his will bequeathed, inter alia, £850 to his executors "to be disposed of by them as I shall verbally direct them." The verbal direction given to the executors by the testator was to pay the said sum to the testator's widow, and this was communicated to the executors by the testator contemporaneously with the making of the will. The executors paid the said sum to the widow. The Revenue Commissioners claimed legacy duty from the executors in respect of this sum, which claim the executors declined to pay, contending that the money was given to them upon a secret trust, viz., for the testator's widow, who was the actual beneficiary, and that it had been paid to her. Held, that the gift was a legacy to the executors and liable to legacy duty notwithstanding that a...