Bloemfontein Appeal Court. Commisioner S.A.R.S. vs. Executor Frith's Estate 2001 (2) SA 261 (SCA) case 404/99; the judgement 135A/2000.
This held that where a will leaves the entire residue to a spouse (or PBO) the section 4(q) deduction is the residue before reduction by the amount of estate duty to be paid i.e. the estate duty payment becomes a deduction in computing the estate duty charge.
John Frith. Don't Get into a Froth; De Rebus (De Rebus), September 2001: 10-11, 2001. John Frith. Estate Duty - SARS Makes Grave Error; Accountancy SA (Accountancy SA), September 2001: 3-5, 2001. N. J. Wiechers and I. Vorster. Administration of Estates. Butterworths (Lexis Nexis), Issue 5: 29-30, 2002. 
