Commissioner of Stamp Duties v New Zealand Insurance Company Limited - [1956] NZLR 335

Public Revenue — Death Duties (Estate Duty) — Allowance for Debts — Deceased's Liability for Payment of Annuity — Amount of Annuity capable of Estimation by Usual Actuarial Calculation — Such Amount allowable as "debt owing by the deceased at his death" — Death Duties Act 1921, s 9 (2) (d), (3).