Public Trustee v Commissioner of Stamp Duties - [1951] NZLR 904

Public Revenue — Death Duties — Estate Duty — Deductible Debt — Son Lessee expending Moneys on Deceased's Land — Agreement by Father to devise Land to Son — Such Devise made by Father's Will — Son Devisee by virtue of Contract — Son's Expenditure neither "pecuniary liability" nor "charge" — Not "debt owing by the deceased at his death" — "Debt" — Death Duties Act, 1921, ss 2, 9 (1) (2).