Re Marshall (deceased) Public Trustee v Commissioner of Inland Revenue - [1964] NZLR 905

Revenue — Gift duty — Deceased entitled to remuneration and unterest on mortgage moneys on making annual demand — No such demand made in certain years — Whether gift made by deceased of amounts which he failed to demand — Death Duties Act 1921, ss. 38, 39 (Estate and Gift Duties Act 1955, ss. 41, 42).