MacMathúna v Attorney General

JurisdictionIreland
CourtSupreme Court
JudgeFINLAYC.J.
Judgment Date01 January 1995
Neutral Citation1994 WJSC-SC 3610
Docket Number[S.C. No. 105 of 1989]
Date01 January 1995

1994 WJSC-SC 3610A

THE SUPREME COURT

FINLAY C.J.

EGAN J.

BLAYNEY J.

DENHAM J.

COSTELLO J.

105/89
MAC MATHUNA v. IRELAND
UNA MHIC MATHUNA AND SEAMUS MAC MATHUNA
Plaintiffs/Appellants

and

IRELAND AND THE ATTORNEY GENERAL
Defendants/Respondents

Citations:

INCOME TAX ACT 1967

SOCIAL WELFARE (CONSOLIDATION) ACT 1981

SOCIAL WELFARE ACT 1973

SOCIAL WELFARE (SOCIAL ASSISTANCE ALLOWANCE) REGS 1973 SI 190/1973 RULE 7

INCOME TAX ACT 1967 S138(a)

FINANCE ACT 1979 S4

FINANCE ACT 1986 S3

CONSTITUTION ART 41

FINANCE ACT 1986 S4

INCOME TAX ACT 1967 S141

SOCIAL WELFARE ACT 1973 S8

SOCIAL WELFARE (CONSOLIDATION) ACT 1991 S197

CONSTITUTION ART 40

MAC MATHUNA V IRELAND 1989 IR 504

SOMJEE & ANOR V MIN FOR JUSTICE 1981 ILRM 324

MADIGAN V AG 1986 ILRM 136

O'REILLY & ORS V LIMERICK CORPORATION & ORS 1989 ILRM 181

CONSTITUTION ART 41.2.2

ANTI-DISCRIMINATION (PAY) ACT 1974

SOCIAL WELFARE (SOCIAL ASSISTANCE ALLOWANCE) REGS 1973 SI 190/1973

FINANCE ACT 1983 PART VI

CONSTITUTION ART 21

CONSTITUTION ART 22

CONSTITUTION ART 26

Synopsis:

CONSTITUTION

Statute

Validity - Family - Protection - Taxation - Inequality - Married couple with nine children - Support less than that given to unmarried mother with same number of children - Income Tax Act, 1967, ss. 138A, 141 - Social Welfare Act, 1973, s. 8 - Finance Act, 1979, s. 4 - Social Welfare (Consolidation) Act, 1981, s. 197 - Finance Act, 1986, ss. 3, 4 - Constitution of Ireland, 1937, Articles 40, 41 - (105/89 - Supreme Court - 14/7/94)

|Mac Mathuna v. Ireland|

OIREACHTAS

Function

Nation - Resources - Allocation - Taxation - Inequality - Marriage - Institution - Protection - (105/89 - Supreme Court - 14/7/94) - [1995] 1 I.R. 484 - [1995] 1 ILRM 69

|Mac Mathuna v. Ireland|

REVENUE

Income tax

Inequality - Family - Protection - Failure - National resources - Allocation - Function of Oireachtas - (105/89 - Supreme Court - 14/7/94) - [1995] 1 I.R. 484 - [1995] 1 ILRM 69

|Mac Mathuna v. Ireland|

1

THE DECISION OF THE COURT pronounced pursuant to Article 34.4.5 of the Constitution at the Direction of the Court by FINLAYC.J.on the 14th day of July 1994

2

This is an appeal brought by the Plaintiffs who are husband and wife against the Order of the High Court dated the 27th day of January 1989 made by Carroll J. which dismissed their claim brought by plenary summons for declarations that certain provisions of the Income Tax Act, 1967 (as amended) and of the...

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