Inclusion of lineal descendants' shares: conflicting constitutional views prompt departmental instructions to rely on the validating precedent and pursue appeals.

Inclusion of lineal descendants' shares in calculating the estate duty rate under section 34(1)(c) is disputed on equal protection grounds, with conflicting high court decisions. The revenue board instructs officers to notify the decision upholding inclusion, to rely on that decision in appeals where the contrary view is invoked, to note that tax authorities cannot pronounce on constitutional validity, and to pursue appeals or references against appellate decisions following the opposing judgment.

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