Commissioner of Stamp Duties v Pratt - [1929] NZLR 163

Revenue — Estate Duty — Life Interest to Beneficiary in Portion of Estate — Codicil that Trustees may on Request of Beneficiary raise up to One-half of Share and pay same to him — No "General Power of Appointment" conferred on Beneficiary — Share not forming Part of Dutiable Estate of Beneficiary — Death Duties Act, 1921, ss 2, 5 (1) (h).