Kelly (Inspector of Taxes) v Cobb Straffan Ireland Ltd

JurisdictionIreland
CourtHigh Court
Judgment Date1993
Year1993
Date1993

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1 cases
  • Brosnan (Inspector of Taxes) v Leeside Nurseries Ltd
    • Ireland
    • Supreme Court
    • 1 January 1998
    ...in the wild because it is saleable at all times of the year and is dwarfed. 12They also relied upon Kelly v. Cobb Straffan Ireland Ltd. [ IV] ITR 526; O'Laochdha v. Johnson and Johnson (Ireland) Ltd. [ IV] ITR 361 and Hussey (Inspector of Taxes) v. M.J. Gleeson and Co.Ltd. [ IV] ITR 13They ......