Scott v Commissioner Of Taxes - [1939] NZLR 246

Public Revenue — Income-tax — Reassessment — Will — Construction — Income of Share of Estate to which Child contingently entitled held upon Trust — Trustees' Discretion as to Application of Whole or Part for Maintenance and Education of Child — Whether Income "held . . . in trust for the maintenance and education of children" — Land and Income Tax Act 1922, s 102.