Dromgool v Commissioner of Stamp Duties - [1929] NZLR 257

Revenue — Death Duties — Agreement before Marriage to convey Land to Intended Wife — No Conveyance — Occupancy of Land by Husband and Wife after Marriage — Whether Property Part of Estate of Deceased Husband — Death Duties Act, 1921–22, ss 5 (1) (c), 40, 42.