McLaren v Commissioner of Inland Revenue - [1959] NZLR 1364

Executors and administrators — Powers — Disclaimer of Devise to Deceased Devisee — Deceased, during Lifetime, not Accepting or Rejecting Devise — Executor, on Devisee's Death, Succeeding to Deceased's Right to disclaim — Disclaimer effective without Formality of Deed — Oral Refusal operating as Disclaimer

Revenue — Gift Duty — Disclaimer of Devise — Duty not payable on Disclaimer by Deceased's Executor of Devise to Deceased not accepted or rejected by Devisee in Lifetime — Estate and Gift Duties Act 1955, s. 43.