Houghton (Deceased) McClurg v New Zealand Insurance Company Limited - [1945] NZLR 639

Public Revenue — Death Duties (Estate and Succession Duties) — Will — Construction — Dutiable Estate — Direction by Will to pay Duties on Testator's Notional Estate out of his Actual Estate — Whether Testator so entitled — Language necessary to achieve this Result — Whether Direction for Payment of "Death succession and other duties" sufficient — Death Duties Act, 1921, ss 5 (1) (b), 28, 29, 30, 31 (2).