The Law Reports (Chancery Division)
[1949] Ch 348
[COURT OF APPEAL]
In re
KOENIGSBERG.
PUBLIC TRUSTEE
v.
KOENIGSBERG.
1949 Mar. 16,
18.
Somervell and Evershed L.JJ. and Wynn-Parry J.
Estoppel
— Res judicata by implication
— Will
— Bequest of Annuities free of tax
— Will executed before September 3, 1939
— Testator dies in 1941
— Application to court in 1943 to determine whether Public Trustee's income fee payable by annuitants
—
Evidence field on assumption (based on existing decision of Court of Appeal) that annuities were subject to reduction under s. 25 of Finance Act, 1941 (4 & 5 Geo. 6, c. 30)
— Subsequent decision of House of Lords establishing s. 25 not operative to reduce annuities in such a case
— Fresh summons between same parties to determine whether annuities payable in full
— No estoppel by implication.