Edilson v Commissioner of Stamp Duties - [1942] NZLR 536

Public Revenue — Death Duties — "Allowance . . . for all Debts owing by the deceased at his death" — All Debts due by the Deceased at his Death not exceeding the Value of Assets out of which Debts to be met — Life Insurance — Statutory Protection against Creditors, but not from Death Duties — Death Duties Act, 1921, s 9 (1) — Life Insurance Act, 1908, ss 65, 66.