In re Holden (deceased) McIntosh v Weddell - [1958] NZLR 482

Wills — Construction — Will executed before Passing of Estate and Gift Duties Act 1955 — Death of Testatrix after its Passing — Bequest to W. "subject to and charged with the payment by him of all amounts payable by way of succession duty thereon" — Direction to Trustee to pay "all death duties payable in respect of my dutiable estate (except the succession duty payable on the aforesaid bequest)" [to W.] — Whole of Estate Duty included in Such Phrase and payable Out of Residuary Estate — Death Duties Act 1921, ss. 2, 4, 15, 17, 31 (2) — Estate and Gift Duties Act 1955, ss. 3, 4, 32 (1), 34 (1) (2), 89 (7).

Wills — Testamentary Capacity — Testatrix lacking Testamentary Capacity from Passing of Estate and Gift Duties Act 1955 (after Execution of Her Will) until her Death — No Presumption that She knew of Alteration of Law made by that Statute — Wills Act 1837 (7 Will, 4 & 1 Vict. c. 26), s. 24.