Inspector of Taxes v Kiernan

JurisdictionIreland
CourtCircuit Court
Judgment Date01 January 1982
Date01 January 1982
(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 respondent had engaged in intensive pig production at his holding of 27 acres by buying young animals, fattening and then selling them. The Circuit Court affirmed the assessment but stated a Case for the opinion of the High Court on the question whether the Circuit Court judge was correct in holding that the respondent had been a dealer in cattle within the meaning of s. 78 of the Act of 1967. The High Court held that the word "cattle"did not include pigs and that, accordingly, the respondent had not been a dealer in cattle. On appeal by the appellant it was Held, by the Supreme Court (Finlay P., Henchy and Hederman JJ.), in disallowing the appeal, 1, that, as the provisions of s. 78 of the Act of 1967 were directed to the public at large, there was no reason to justify a departure from the ordinary prevalent meaning of the word "cattle", which did not include pigs; a fortiori, where the...

To continue reading

Request your trial
64 cases
  • Gerard Gaffney v Revenue Commissioners
    • Ireland
    • High Court
    • 1 February 2013
    ...LAWLOR v FLOOD 1999 3 IR 107 MCGRATH v MCDERMOTT 1988 IR 258 REVENUE COMMISSIONERS v DOORLEY 1933 IR 750 INSPECTOR OF TAXES v KIERNAN 1982 ILRM 13 DUNNE v DONOHOE 2002 2 IR 533 CROFTON v MIN FOR ENVIRONMENT UNREP HEDIGAN 10.3.2009 2009 IEHC 114 2009/10/2359 MISHRA v MIN FOR JUSTICE 1996 1 ......
  • DPP v Cawley
    • Ireland
    • Central Criminal Court (Ireland)
    • 14 June 2002
    ...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; [......
  • Monahan v Legal Aid Board
    • Ireland
    • High Court
    • 6 October 2008
    ...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; ......
  • Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
    • Ireland
    • Supreme Court
    • 1 January 1998
    ...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 ......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT