Overton's Trustees v Commissioner of Inland Revenue - [1968] NZLR 872

Revenue — Estate, gift and other death duties — Estate duty — Payment by way of gift, to the trustees, of the 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).