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In Re Viscount Rothermere, Decd Mellors, Basden & Co v Coutts & Co

Subject Matter

ADMINISTRATION — Covenant — Annuity free of income tax — Covenantor's estate actuarially insolvent — Valuation of annuity — Finance Act, 1941 (4 & 5 Geo. 6, c. 30), s. 25, sub-s. 1.

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