Commissioner of Stamp Duties v Russell - [1948] NZLR 520

Public Revenue — Death Duties (Estate Duty) — Whole-life Policy on Life of Deceased taken out by her Father — Covenant by him in Subsequent Marriage Settlement to keep up Premiums — Premiums paid accordingly by Father during Daughter's Lifetime — Assignment of Policy by Deceased to Trustees — Settlement not an "interest purchased or provided by the deceased" within s 5 (1) (g) but within s 5 (1) (j) (ii) of the Death Duties Act, 1921 — Death Duties Act, 1921, s 5 (1) (f), (g), (j) (i) (ii).