Trustees Executors and Agency Company of New Zealand Limited v Commissioner of Inland Revenue - [1957] NZLR 120

Public Revenue — Death Duties — Law Reform (Testamentary Promises) — Successful Claimant — Amount awarded not a "debt owing by the deceased at his death" — Claimant a "successor" — Death Duties Act 1921, ss 9 (1), 16 (1) (a) — Law Reform (Testamentary Promises) Act 1949, ss 3 (1) (5), 4 (1) (2).