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Court of Appeal Wellington
17 March; 29 April 1938
Myers CJ, Blair J, Kennedy J, Callan J
17 March; 29 April 1938
Myers CJ, Blair J, Kennedy J, Callan J
Public Revenue — Death Duties — Settlement of Land by Deceased reserving Life Interest to Settlor — Settlor's Father covenanting to pay off Mortgage on Land — Whether Fee-simple or Equity of Redemption settled — Death Duties Act, 1921, s 5 (1) (j).