Ferguson v Donovan

 
FREE EXCERPT
[H. C., S. C., I.F.S.]
Trustees of Ferguson
deceased
and
Donovan

Trade carried on abroad - Profits from an Australian sheep farm -Trustees of property resident in the Irish Free State - Liability to assessment - Farm controlled and managed by firm in Australia - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), Sch. D, par. 2, Cases I and V.

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