Commissioner of Stamps v Peat - (1912) 32 NZLR 457

Revenue — Death Duties — Trust in Favour of Eighteen Beneficiaries — Whether Single Disposition of Property — The Death Duties Act, 1909, Section 45 — Practice — Special Case stated by Commissioner — Appeal from Supreme Court — The Judicature Act, 1908, Section 66 — The Death Duties Act, 1909, Section 60.