Hawken and Another v Commissioner of Inland Revenue - [1960] NZLR 865

Revenue — Death duties (estate duty) — Mortgage given for no consideration — Gift duty paid as on a cash gift — Mortgage not a deductible debt — Interest paid during last three years brought into estate — No deduction for gift duty paid — Estate and Gift Duties Act 1955, ss. 5 (1) (b), 9 (2) (a), 43 and 66.