Re McDonald (deceased) McGrath and Another v Commissioner of Inland Revenue - [1972] NZLR 845

Revenue — Estate gift and other death duties — Estate duty — General — Trustees' commission allowed by Court to trustees after death of one trustee — Trustees not entitled as of right to commission — Deceased trustee's share of executors' commission not part of deceased's dutiable estate — Estate and Gift Duties Act 1955, s 5(1)(a).