High Court Wellington
25 August 1932
Ostler J
25 August 1932
Ostler J
Death Duties — Final Balance for — Deduction for Income-tax payable — Land-tax — Income-tax — Death Duties Act, 1921, s 9 — Land and Income Tax Act, 1923, s 21 — Land and Income Tax Amendment Act, 1923, s 12.
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