Ager v Commissioner of Inland Revenue - [1990] 1 NZLR 257

Income tax — Exemptions — Alimony or maintenance — Husband was ordered to pay maintenance to his former wife and after his death trustees of his will continued to make payments — Whether payments made by trustees were income in hands of former wife — Whether payments were exempt from income tax as having been paid from money belonging to her former husband — Income Tax Act 1976, ss 61(15) and 65(2)(l).