Koenigsberg, In re

Subject Matter

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.