In Re Rayner (Deceased) Daniell v Rayner - [1948] NZLR 455

Public Revenue — Death Duties (Estate and Succession Duties) — Will — Construction — Dutiable Estate — Direction for Payment of "testamentary expenses including succession duty" — Insufficient Direction to pay Duties on Testator's Notional Estate out of his Actual Estate — Nature of Direction necessary to achieve that Result — "Testamentary expenses" — Death Duties Act, 1921, ss 5 (1) (b), 15, 16, 24.

Practice — Appeals to Court of Appeal — Judgment of Court of Appeal — Court bound by Previous Decisions — Exceptions — Judgment contrary to current of New Zealand Judgments — Judgment in Principle in conflict with House of Lords or Privy Council Decisions — Power of Court of Appeal to overrule previous Decision of that Court — When such Power may be exercised — Desirability of Preservation of Consistency of Decisions with Courts of Great Britain and of other Dominions.