Agricultural Credit Corporation, Ltd v Vale
| Jurisdiction | Ireland |
| Judgment Date | 25 January 1935 |
| Date | 25 January 1935 |
| Court | High Court (Irish Free State) |
Income assessable -Profit on realisation of investments - Company formed under the Agricultural Credit Act, 1927 (No. 24 of 1927) - Whether purchase and sale of investments formed part of the "trade" of the Company - Commissioners' finding - Evidence to support finding - Jurisdiction of Court to interfere therewith - Correct test applicable.
The Agricultural Credit Corporation was formed under the provisions of the Agricultural Credit Act, 1927, as a limited Company "having for its principal object the...
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Olhausen v Irish Exporters and Importers Ltd
- Ireland
- High Court
- 13 November 1943
...themselves in law. Accordingly the decision of the Special Commissioners was affirmed. Agricultural Credit Corporation Ltd. v. Vale, [1935] I. R. 681, followed. Cur. adv. vult. Maguire P. :— I have had an opportunity of reading the judgment which Mr. Justice Maguire is about to deliver and ...... -
Mulvey v Coffey
- Ireland
- High Court
- 21 May 1942
...1 K. B. 500. (2) [1909] S. C. 1212. (3) 16 T. C. 605. (4) [1927] I. R. 84. (5) [1928] A. C. 217, at p. 228. (6) [1930] I. R. 386. (7) [1935] I. R. 681. (8) T. S. McCann K.C. died during the adjourned hearing of the arguments. (9) [1927] I. R. 84 at p. 101. (10) [1927] A. C. 554. (11) [1928]...... -
O’Dwyer (Inspector of Taxes) and the Revenue Commissioners v Irish Exporters and Importers Ltd (In Liquidation)
- Ireland
- High Court
- 13 November 1942
...1918 Sch D Case 1, FA 1920 s 53, ITA 1967 ss 53, 416, 428. Cases referred to in judgment Agricultural Credit Corporation v Vale 2 ITC 46, [1935] IR 681. Alliance and Dublin Consumer’s Gas Company v R G Davis 1 ITC 114, [1926] IR Californian Copper Syndicate v Harris 5 TC 159, 6F 894. Commis...... -
Mara v Hummingbird Ltd
- Ireland
- High Court
- 1 January 1982
...of I.R. v. Toll Property Co. Ltd. 34 Tax Cases 13. Comm. of I.R. v. Reinhold. 34 Tax Cases 389. Agricultural Credit Corporation v. Vale (1935) I.R. 681 Granville Building Co. Ltd. v. Oxby 35 Tax Cases 245. Shadford v. H. Fairweather & Co. Ltd. 43 Tax Cases 291. Birch v. Delaney. (1936) I.R.......