Elwarth v Hill and Others - [1965] NZLR 273

Revenue — Estate, gift and other death duties — Incidence of duty — Some legacies given free of duty and others not — Direction to pay testamentary expenses out of residue — Whether all legacies free of duty — Person given life interest in specific property — Other person given right to lease another property at peppercorn rental — Whether such persons liable to pay proportion of estate duty — Estate and Gift Duties Act 1955, s. 34

Wills — Devises and bequests — Bequest of all articles of personal or domestic use situated in, about or upon testatrix's home — Whether including motor car used by testatrix for private purposes.