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Attorney General v Walker

Northern Ireland Law Reports (Digests) Irish Law Journal (Digests) Irish Law Times Reports (Digests) Cited authorities 2 Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
Judgment Date01 January 1934
Date01 January 1934
CourtKing's Bench Division (Northern Ireland)
[K. B. D., N.I.],
Attorney-General
and
Walker

Assets consisting of shares in Company situate in Irish Free State -Testator and life tenant both domiciled in Northern Ireland - Situation of assets at death of tenant for life.

A testatrix, B. W., died domiciled in Northern Ireland. By her will she gave all her property to trustees to allow same to remain in the state of investment in which it might be at the time of her death or to change said investments as the trustees in their absolute discretion might think fit and to pay the income thereof to the testatrix's daughter, N. H., during her life, and after her death to hold the principal and income of the property in trust for the testatrix's grand-daughter, B. N. W. H., absolutely. She appointed W. E. W. and her daughter, N. H., executors of her will. The assets included shares in a Company situate in the Irish Free State. N. H., the life tenant, died on 23rd April, 1928, within two months of the death of B. W., and before representation to the estate of B. W. had issued. A claim for estate duty arose on the death of N. H. in respect of the residuary estate of B. W. passing on the death of N. H. under the will, under s. 1, of the Finance Act, 1894. It was contended on behalf of the Crown that the residuary estate of B. W. as at the death of N. H. constituted a Northern Ireland chose in action, as B. W. died domiciled in Northern Ireland and the...

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