Trustee in Bankruptcy of Bowring-Hanbury v Bowring-Hanbury The defendant advanced £10,000 to his wife in December 1924, of which she repaid £1,000 in June 1929. She died in 1931, having by her will appointed the defendant her sole executor. For the purpose of obtaining a grant of probate, the defendant, in May, 1931, swore an inland revenue affidavit in which the debts listed as due from the wife included the debt of £9,000 due to him upon the loan.