MacMathúna v Attorney General

JurisdictionIreland
JudgeFINLAYC.J.
Judgment Date01 January 1995
Neutral Citation1994 WJSC-SC 3610
Date01 January 1995
Docket Number[S.C. No. 105 of 1989]
CourtSupreme Court
MAC MATHUNA v. IRELAND
UNA MHIC MATHUNA AND SEAMUS MAC MATHUNA
Plaintiffs/Appellants

and

IRELAND AND THE ATTORNEY GENERAL
Defendants/Respondents

1994 WJSC-SC 3610A

FINLAY C.J.

EGAN J.

BLAYNEY J.

DENHAM J.

COSTELLO J.

105/89

THE SUPREME COURT

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|

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...

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