Edmund Howard Smith and Montreal Trust Company, Executors Under the Will of Helen Richmond Day Smith, Et Al. v. Minister of National Revenue, [1957] CTC 429, 58 DTC 1015 -- text
KEARNEY, J.:—This is an appeal taken from an assessment amounting to $129,374.65 made by the respondent, under the Dominion Succession Duty Act (1940-41), c. 14 and amendments. The appellants were advised thereof by notice dated May 30, 1955, and duly objected thereto, whereupon on review the respondent affirmed the said assessment. It arose in consequence of the death on June 20, 1954, of Helen Richmond Day Smith, hereinafter sometimes called ‘‘Mrs. Smith’’, widow of Edgar Maurice Smith, both in their lifetime of the City of Montreal. Mrs.