Guardian Trust and Executors Company of New Zealand Limited v Styles - [1939] NZLR 484

Will — Construction — Death Duties — Estate Duty — Devise to Trustees of "all the rest and residue of my property," subject to payment of Debts and Testamentary Expenses, for Widow's Annuity — Farm Property and Stock in Trust for Son subject to such Annuity — Later Trust as to "the residue of my said estate not otherwise disposed of" — Incidence of Payment of Estate Duty — Death Duties Act, 1921, s 31 (2) (4).