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Court of Appeal Wellington
2, 3 May; 22 May 1912
Stout CJ, Edwards J, Cooper J
2, 3 May; 22 May 1912
Stout CJ, Edwards J, Cooper J
Revenue — Annuity to Widow under a Will — Payable out of Income of Trust Estate — Not charged on Trust Estate — Whether liable to Income-tax — The Land and Income Assessment Act, 1908, Section 79 (h).