Holmes v Commissioner of Stamp Duties - [1927] NZLR 753

Revenue — Estate Duty — Marriage Settlement — Testator contracting for Large Sum on his Death to be paid to Trustees for Benefit of Wife and Children — Wife also contributing to Fund — Amount due from Testator's Estate to the Fund not deductible from Final Balance of Estate for Purpose of Estate Duty — Death Duties Act, 1921, s 9 (2) (a).