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High Court Wellington
19 December 1911; 2 February 1912
Denniston J
19 December 1911; 2 February 1912
Denniston J
Revenue — The Death Duties Act, 1909, Section 5, Subsection 1 (b), and Section 15, Subsection 1 (i) — Grammatical Difficulty — Construction — Dutiable Estate — Deed of Gift — "Successor" — Gift antecedent to Act — Non-retro-spective.