New Zealand Insurance Company Limited v Commissioner of Stamp Duties - [1951] NZLR 912

Death Duties — Estate Duty — Beneficial Interest as Tenant in Common in Land situated in England — Testator domiciled in New Zealand — Nature of Interest according to English Law — Effect of Statutory Conversion under New Zealand Law — Interest comprising "Chattel interest in land" — Not "personal property" for Estate duty Purposes — Exemption from Death Duty in New Zealand — Death Duties Act, 1 21, ss 2, 7 — Law of Property Act, 1925 (15 and 16 Geo 5, c 20), ss 4, 28, 34 (2), 35.