Public Trustee v Commissioner of Stamp Duties - [1943] NZLR 467

Public Revenue — Death Duties (Estate Duty) — Public Service Superannuation — Contributions by deceased Male Teacher — Payment in Lump Sum to Widow — Annuity to Child — Whether Part of his Dutiable Estate — Death Duties Act, 1921, s 5 (1) (g) — Public Service Superannuation Act, 1927, s 85.