Buxton v Commissioner of Stamp Duties - [1953] NZLR 92

Public Revenue — Death Duties — Policy taken out by National Airways Corporation in Its Own Name in respect of Flying Personnel — Persons entitled individually on Death or Disablement set out in List Attached to Policy — Death of Pilot by Accident in Course of Employment with Corporation — Name of Deceased in List attached to Policy — Consideration passing between Deceased and Insurer leading to Creation of Contractual Right disposable by Will — Policy Moneys, less £1,500 in lieu of Workers' Compensation, paid to Executor — Moneys so paid "property of the deceased" — Death Duties Act, 1921, s 5 (1) (a).