Hayman v Commissioner of Stamp Duties - [1935] NZLR 835

Death Duties — Partnership Businesses conducted in New Zealand and in London under different Styles — Field of Operations and Seat of Business in New Zealand — Partners resident in London and residual overriding Managerial Control there — Whether One Business or Two Businesses — Whether Deceased Partner's Share therein Property in New Zealand liable for New Zealand Death Duties.