In re Gilmer (Deceased) Public Trustee v Commissioner of Stamp Duties - [1929] NZLR 61

Revenue — Estate Duty — "Property" — Deceased owning Licensed Premises — Assessment by Commissioner in respect of Deceased's Interest in Licenses and Goodwill of Hotel Businesses — Assessment upheld — Death Duties Act, 1909, s 5 — Valuation of Land Act, 1908, s 2.