Commissioner of Taxes v Luttrell - [1949] NZLR 823

Public Revenue — Income-tax Beneficiary entitled to Annuity out of Estate from Date of Testator's Death — Estate Income retained by Executors for Ten Years on Account of Debts and Contingent Liabilities — Income-tax thereon paid by Trustees as Income in Their Hands — Ten Years' Annuity Arrears paid to Annuitant in Eleventh Year — Total Amount thereof assessed for Tax as on Income derived by Annuitant in That Tax Year — Annuitant assessed on Erroneous Basis — Double Taxation — Land and Income Tax Act, 1923, ss 79 (1) (g), 102 (a) (b) (d).