Inspector of Taxes v Kiernan
| Jurisdiction | Ireland |
| Judgment Date | 01 January 1982 |
| Date | 01 January 1982 |
| Court | Circuit Court |
(C.C.)
Inspector of Taxes
and
Kiernan
Ordinary meaning -"Cattle" - Whether pigs included - Re-enactment of word after judicial decision on meaning of original enactment - Whether knowledge of decision attributable to legislature - Taxing statute - Delay in prosecuting claim - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), r. 4. Case 111, schedule D - Income Tax Act, 1967 (No. 6), s.78.
The respondent taxpayer was assessed for income tax pursuant to the provisions of s. 78 of the Income Tax Act, 1967, which applied to an occupier of land who is a "dealer in cattle."During the relevant year the...
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66 cases
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Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
...III I.T.R. 441. Hussey (Inspector of Taxes) v. M.J. Gleeson & Co. Ltd. IV I.T.R. 533. Inspector of Taxes v. Kiernan [1981] I.R. 117; [1982] I.L.R.M. 13. Irish Agricultural Machinery Ltd. v. Ó Cúlacháin ó cúlacháin(Inspector of Taxes) [1990] 1 I.R. 535; [1989] I.L.R.M. 478. Kelly (Inspector ......
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Monahan v Legal Aid Board
...617. Howard v. Commissioners of Public Works [1994] 1 I.R. 101; [1993] I.L.R.M. 665. Inspector of Taxes v. Kiernan [1981] I.R. 117; [1982] I.L.R.M. 13. Keane v. An Bord Pleanála (No.2) [1997] 1 I.R. 184. King v. Burrell (1840) 12 Ad. & El. 460; 4 Per. & Dav. 207; 4 Jur. 1109; 113 E.R. 886; ......
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DPP v Cawley
...2 I.R. 97; 48 I.L.T.R 38. Hamilton v. Hamilton [1982] I.R. 466; [1982] I.L.R.M 290. Inspector of Taxes v. Kiernan [1981] I.R. 117; [1982] I.L.R.M 13. Land Commission v. Dolan [1930] I.R. 235. L'Office Cherifien v. Yamashita Ltd. [1994] 1 A.C. 486; [1994] 2 W.L.R. 39; [1994] 1 All E.R. 20; [......
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McGrath v McDermott
...S33(5) CAPITAL GAINS TAX ACT 1975 S33(5)(ii) KNETSCH V THE US 364 US 361 GOLDSTEIN V CIR 364 F 2d 734 1966 INSPECTOR OF TAXES V KIERNAN 1982 ILRM 13 1 JUDGMENT delivered on the 7th day of July 1988by FINLAY C.J.[Henchy, Griffin, Hederman 2This is an appeal by the Inspector of Taxes from the......
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