Commissioner of Inland Revenue v Morris - [1958] NZLR 1126

Deeds and other instruments — Release of debt — Waiver — Deed requiring payments to be made in reduction of debt except in so far as any payments should be waived by creditor — Provision for future parol release — Purported oral waiver — No consideration given — Release of debt not made by deed or for consideration ineffective

Estoppel — Equitable estoppel — Essential requirements before doctrine applicable — Party led by other's attitude to alter his position — Conduct in reliance on promise

Revenue — Death duties — Voluntary parol releases by deceased of instalments of specialty debt — Ineffective as forgiveness of parts of debt due or to become due — Releases amounting to gifts and amounts thereof forming part of deceased's dutiable estate — Death Duties Act 1921, s. 5 (1) (a).