Little v Commissioner of Taxes - [1935] NZLR 642

Public Revenue — Income-tax — Provision in Will, subject to payment of Annuity to Widow, to apply Income "to which any minor . . . would for the time being be entitled in possession" under any of the Trusts of the Will "towards his or her maintenance education or benefit" — Assessment of Income-tax — Land and Income Tax Act, 1923, s 102.