Commissioner of Inland Revenue v McLaren - [1961] NZLR 338

Revenue — Death duties (lift daty) — Disclaimer of specific derise with directions as to disposal of subject-matter — Not a true disclaimer — Acceptance and assignment — Dutiable as disposition of property — Estate and Gift Duties Act 1955, ss. 42 (1) (a), (b).

Wills — Devisees and legatees — Nature of interest of specific legatee or devisee in subject-matter of gift — Equitable interest — Oral disclaimer of such on interest in land ineffective — Property Law Act 1952, s. 12.