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High Court Wellington
8 December; 14 December 1937
Northcroft J
8 December; 14 December 1937
Northcroft J
Public Revenue — Death Duties — Settlement of Land by Deceased reserving Life Interest to Settlor, Settlor's Father covenanting to pay off Mortgage on Land — Whether Fee-simple or Equity of Redemption settled — Death Duties Act, 1921, s 5 (1) (j).