In re Reid (Deceased) Guardian Trust and Executors Company of New Zealand Limited v Reid - [1946] NZLR 334

Public Revenue — Death Duties (Estate and Succession Duties) — Will — Construction — Dutiable Estate — Direction by Will to pay out of Proceeds of Realization of Residue "all my just debts funeral and testamentary expenses including death duties" — Whether Direction sufficient to Displace Statutory Incidence of Liability — Gift made by Testator in his Lifetime notionally included in Estate for Death-duty Purposes payable — Whether Succession Duty thereon payable out of Estate or by Donee — Death Duties Act, 1921, ss 5 (1) (b), 28, 29, 30, 31 (2).