MacMathúna v Attorney General
| Jurisdiction | Ireland |
| Court | Supreme Court |
| Judge | FINLAYC.J. |
| Judgment Date | 01 January 1995 |
| Neutral Citation | 1994 WJSC-SC 3610 |
| Docket Number | [S.C. No. 105 of 1989] |
| Date | 01 January 1995 |
and
1994 WJSC-SC 3610A
FINLAY C.J.
EGAN J.
BLAYNEY J.
DENHAM J.
COSTELLO J.
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:
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
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
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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