In re Moore (Deceased) Townend v Commissioner Of Stamps - (1907) 27 NZLR 261

Revenue — Deceased Persons' Estates — Gifts in Lifetime of Deceased — Whether real or colourable — Motive — Evasion of Duty — "The Deceased Persons' Estates Duties Act, 1881," Section 35 — Whether Gifts completed — Release of Mortgage by Donor — Renewal of Mortgage in Name of Donee — Assent of Donor — Evidence of — Whether Corroboration required — Deed of Gift — "The Stamp Acts Amendment Act, 1891," Section 7 — "The Stamp Acts Amendment Act, 1895," Section 6.