Public Trustee v Commissioner of Stamp Duties - [1936] NZLR 740

Public Revenue — Death Duties (Gift Duty) — Land transferred by way of Gift — Gift Duty paid thereon — Mutual Rescission of Gift — Donor, at Time of Death, Beneficial Owner of such Land — Whether Gift Duty as paid deductible from Amount of Death Duty assessed in respect of his Estate — Death Duties Act, 1921, ss 5, 60.