Fitzgerald v Revenue Commissioners
| Jurisdiction | Ireland |
| Judgment Date | 02 December 1926 |
| Date | 02 December 1926 |
| Court | Supreme Court (Irish Free State) |
S. C., J. C.,
Fitzgerald
and
Commissioners of Inland Revenue
Balance of profits and gains - Deductions allowable - Distinctionbetween capital and income - Sum employed as capital - Money not exclusively expended for purposes of trade - Business premises burned down - Covenant to repair and to yield up in repair - Cost of repairs - Expenses of fitting up temporary premises - Income Tax Act, 1842 (5 6 Vict., c. 35), s. 100, Sch. D, First Case, rr. 1 and 3 - Rules applying to both First and Second Cases, r. 1 - Finance Act (No. 2), 1915 (5...
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7 cases
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McGarry v Limerick Gas Committee
... ... W. S. McGARRY, Inspector of Taxes ... LIMERICK GAS COMMITTEE ... Respondents ... Revenue - Income tax - Trade profits - Deductions - Money wholly and exclusively laid out for trade - Cost ... 149 of the Income Tax Act, 1918, by the Special Commissioners for the purposes of the Income Tax Acts, for the opinion of the High Court. The facts, as set ... ...
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Milverton Quarries Ltd v Revenue Commissioners
...K. B. 405. (3) [1906] A. C. 18. (4) 1910 S. C. 519. (5) [1912] 6 T. C. 146. (6) 1930 S. C. 215. (7) 1927 S. C. 705. (8) 5 T. C. 168. (9) [1926] I. R. 182. (10) [1934] 1 K. B. (11) [1954] 3 All E. R. 637. (12) 35 T. C. 447. (13) [1946] 1 All E. R. 642. (14) 71 L. T. 758. (15) 19 T. C. 481. (......
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Hodgins v Plunder & Pollak (Ir.) Ltd
... ... J. T. HODGINS (Inspector of Taxes) ... PLUNDER & POLLAK (Ireland) Ltd. THE REVENUE COMMISSIONERS v. PLUNDER & POLLAK (Ireland) Ltd ... Revenue - Income tax - Corporation ... by sound principles of building construction; ( d ) that in the case of FitzGerald v. Commissioners of Inland Revenue (4) the impelling motive was other than a trade interest, i.e., ... ...
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Davis v "M"
...(2) 14 T. C. 218. (3) [1906] A. C. 448. (4) [1921] S. C. 853. (5) [1941] 1 K. B. 111. (6) [1901] 2 K. B. 349. (7) [1924] S. C. 231. (8) [1926] I. R. 182. (9) 6 T. C. (10) [1928] 2 K. B. 405. (11) [1932] 1 K. B. 124. (12) [1938] 1 K. B. 477. (13) [1915] A. C. 433. (14) [1934] 1 K. B. 548. (1......
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