Angell v Commissioner of Stamp Duties - [1946] NZLR 721

Public Revenue — Death Duties — Medical Practitioner — Accounts due from Patients — Value unascertained at Date of Death — Accountant's Fee for ascertaining Amount of such Accounts — Whether Deductible as Expense against Value of Book Debts — Income-tax levied on Accounts paid to Administratrix — Whether deductible from Value of Book Debts — Death Duties Act, 1921, ss 9 (1), 11, 72, 73 — Land and Income Tax Act, 1923, s 21 (3).