Gordon v Commissioner of Stamp Duties - [1940] NZLR 270

Public Revenue — Death Duties (Succession Duty) — Gift of Legacies to Executors free of Death Duties — Whether pecuniary Legacies or by way of Remuneration — Whether Allowance should be made for Legacies in computing the Succession Duty payable by the Residuary Legatees — Death Duties Act, 1921, s 16 (1).