Re Murray (deceased) Clarke v Wakem and Others - [1967] NZLR 1

Revenue — Estate, gift and other death duties — Will directing payment of all estate duties out of residue — Some gifts expressed to be free of duties and others not — Which gifts freed from liability for duty — Estate and Gift Duties Act 1955, s. 34.

Trusts and trustees — Commission — Will providing for commission at two percent on capital of estate — Basis on which commission to be calculated.

Wills — Interpretation — Direction that all estate duties be paid out of residue — Some only of gifts expressed to be free of duty — Which gifts to be free of duty.