In re Bethell (Deceased) v Commissioner of Stamp Duties and Church Property Trustees - [1947] NZLR 49

Public Revenue — Death Duties (Estate Duty) — Final Balance — Charitable Gift — Transfer of House to Trustees for Nominal Consideration — Contemporaneous Declaration of Charitable Trusts by them — Encumbrance securing Annuity to Transferor — Release thereof by her within Three Years of her Death — Whether Value of House Part of Final Balance of Deceased Transferor's Estate — Death Duties Act, 1921, s 5 (1) (b) (j) (3) — Finance Act, 1923, s 11.

Public Revenue — Death Duties (Estate Duty) — Will — Construction — Dutiable Estate Direction by Will to pay "the duties payable in respect of my estate" — Whether sufficient Direction to Pay out of Actual Estate Duty payable on Testator's Notional Estate — Death Duties Act, 1921, ss 5 (1) (b), 28, 29, 30, 31 (2).