Tillard v Commissioner of Taxes - [1938] NZLR 795

Public Revenue — Income-tax — Widow entitled to Whole Income of Residuary Estate — Deed of Family Arrangement limiting her Income to £3,000 and assuring her that sum, any Deficiency from Income of Estate to come out of Capital — Whether £3,000, or Excess paid over Amount of Actual Income to make up that sum, an "Annuity" or "Income derived from any other source whatever" — Whether Payment out of Corpus Assessable Income in Hands of Widow — Whether Income "derived . . . from New Zealand" — Land and Income Tax Act, 1923, s 79 (1), 84 (2), 87.