Gould v Commissioner of Stamp Duties - [1934] NZLR 32

Revenue — Death Duty — Trust — Settlement — Gifts creating Charge in favour of Trustees thereof — "Debt" — "Incurred by Deceased otherwise than for full Consideration in Money or Money's Worth wholly for his own Use and Benefit" — Death Duties Act, 1921, ss 2, 9 (2) — Amendment Act, 1925, s 5.