Commissioner of Inland Revenue v Field - [1955] NZLR 331

Executors and Administrators — Income-Tax — Executors assured by Inland Revenue Commissioner that all Tax payable by Estate paid in full — Executors thereupon distributing Estate — Further Claim for Tax made — Executors without Funds in Hand or Receivable — Judgment recovered against Executors in Magistrates' Court for Unpaid Tax — Judgment not satisfied — Commissioner seeking Declaration that Estate and Executors severally indebted to Commissioner in Amount of Unpaid Tax — Declaration that Beneficiaries personally liable for Such Amount.