Overton's Trustees v Commissioner of Inland Revenue - [1968] NZLR 603

Revenue — Estate gift and other death duties — Estate duty — Payment by way of gift of estate duty, debts and administration expenses of an estate in which the donor had a life interest — Death of donor — Whether value of payments properly assessable for estate duty in the estate of the donor — Estate and Gift Duties Act 1955, s. 5 (1) (j).