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Court of Appeal Wellington
2 October; 16 November 1962
Gresson P., North J., Turner J.
2 October; 16 November 1962
Gresson P., North J., Turner J.
Wills — Construction — Direction to pay duties charged on estate — Whether including duties in respect of notional estate — Estate and Gift Duties Act 1955, s. 32.
Wills — General — Incidence of estate duty — Direction to pay all duties charged on estate — Whether including duty on notional estate — Estate and Gift Duties Act 1955, s. 32.