Collins v Mulvey

• Jurisdiction: Ireland
• Judgment Date: 29 July 1956
• Date: 29 July 1956
• Court: High Court

Collins

and

Mulvey

Assessment - Validity - Profits arising from ownership of illegal gaming machines - Illegality known to the Revenue authorities - Income Tax Act, 1918 (8 and 9 Geo. 5, c. 40), Schedule D, Case I.

Profits derived from the ownership of illegal gaming machines, the illegality of which is known to the Revenue authorities, are not assessable to income tax. So held by Davitt P. Semble: If the profits are returned for the purposes of assessment simply as "slot machine profits", the Inspector of Taxes will not be concerned to enquire into their legality or illegality, and may properly make an assessment; on appeal from such assessment an appellant will not be able to rely upon the illegality of the enterprise, the maxim, "...