Rhodes-Moorhouse v Commissioner of Stamp Duties - [1931] NZLR 865

Revenue — Estate Duty — Deceased Persons' Estates — Gift by Will of Estate Tail in Unsold Land and in Proceeds of Sale — Gift to Son contingent on his surviving his Mother — Death of Son during her Lifetime — Whether Gift forms Part of his Dutiable Estate — Shelley's Case — Assessment set aside — Conveyancing Ordinance, 1842, s 36 — Death Duties Act, 1909, s 5 (1) (i), (now Death Duties Act, 1921, s 5. (1) (i)).