Inspector of Taxes v Kiernan

JurisdictionIreland
Judgment Date01 January 1982
Date01 January 1982
CourtCircuit 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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