Dallinger v Commissioner of Stamp Duties - [1953] NZLR 876

Public Revenue — Death Duties (Estate Duty) — Deceased domiciled in New Zealand owning Dutiable Property in Northern Ireland — Deduction of Foreign Duty paid — Payment to be allowed at Rate of Exchange at which Value of Foreign Property converted into New Zealand Currency for Assessment of New Zealand Duty — Death Duties Act, 1921, s 32.