Commissioner of Inland Revenue v Van Doorne - [1983] NZLR 495

Revenue — Estate and gift duty — Dutiable estate — In an agreement entered into for the purposes of contracting out of the Matrimonial Property Act the husband transferred to his wife a two-fifths interest in a farm owned by him — The farm was the main asset of the marriage partnership — One month later the husband died — Whether the interest in the farm that had been transferred to the wife was part of the husband's "dutiable estate" under s 10 of the Estate and Gift Duties Act 1968 — Matrimonial Property Act 1976, ss 4 and 21.