Milne and Another v Commissioner of Inland Revenue - [1959] NZLR 566

Revenue — Estate duty — Joint family home — Purchase of house property by deceased and her husband jointly — Title in name of deceased alone but held by her in trust for herself and husband in equal shares — Husband repaying mortgage and cost of repairs — Presumption of advancement by husband rebutted — Subsequent application by deceased to settle property as joint family home — Deceased's equitable half-share liable to estate duty after deduction of maximum allowance authorized by Joint Family Homes Act 1950 — Estate and Gift Duties Act 1955, s. 5 (1) (e) — Joint Family Homes Act 1950, ss. 7, 16 (Joint Family Homes Amendment Act 1952, s. 4; Joint Family Homes Amendment Act 1955, s. 6).