Commissioner of Stamp Duties v Joliffe [1920]

Australian case.
Legislation stated no-one to have more than one account
at Queensland Government Savings Bank.
Respondent opened another account as ‘trustee’ of
wife, and signed declaration as such.
But no real intention to make gift to wife, just
wanted to accrue interest.
High Court of Australia held that by no form of words
can a trust be created contrary to the real intention of the person alleged to
have created it.