In re Garbett Garbett v Commissioner of Inland Revenue - [1963] NZLR 384

Contract — General — Right of third party to sue under contract — Principles applicable.

Revenue — Death duty (estate duty) — Superannuation — Employee of company surrendering part of prospective pension in return for pension payable to his wife as from the date of his death — Whether capitalised value of wife's pension to be included in final balance of his estate — Principles to be applied — Estate and Gift Duties Act 1955, s. 5 (1) (g).