Chisnall v Macfarlane - [1923] NZLR 558

Revenue — Death Duties — Gifts made by Deceased within Three Years prior to Death — Direction to pay "Debts and Funeral and Testamentary Expenses and all Succession Duties" — Property not subject to Dispositions of Will — Incidence of Gift Duty and Estate Duty — Death Duties Act, 1909, s 5 to s 31.