Neill v Commissioner of Stamp Duties - [1939] NZLR 236

Public Revenue — Death Duties — Succession Duty — Definition of "Child" including "the widow of a son" — Whether a Son's Wife to be included therein must be a Widow at Testator's Death — Son's Wife taking vested Interest in Possession on Testator's Death as persona designata — Interests of Wives of other Sons who survived Testator — Whether the Value of the Succession of each of such Wives should be assessed as if a Son's Widow or as if a Stranger — Death Duties Act, 1921, ss 17 (4) (7), 21.