In re Lauder (deceased) Public Trustee v Commissioner of Inland Revenue - [1963] NZLR 845

Revenue — Death duties (estate duty) — Widow of deceased entitled to pension from deceased's former employer's superannuation scheme — Part of pension commuted for lump sum — Such commutation in discretion of trustees of superannuation scheme — Whether lump sum a "pension" — Whether to be included in final balance of estate of deceased — Estate and Gift Duties Act 1955, ss. 2, 5 (1) (g), 5 (2) (Estate and Gift Duties Amendment Act 1959, s. 3).