Re Urquhart
| Jurisdiction | Ireland |
| Judgment Date | 30 July 1974 |
| Date | 30 July 1974 |
| Docket Number | [1972. No. 72 .] |
| Court | Supreme Court |
(S.C.)
In re Urquhart
Legal right - Whether surviving spouse competent to dispose of statutory share in estate - Election - Finance Act, 1894 (57 58 Vict., c. 30). ss. 2, 22 - Succession Act, 1965 (No. 27), ss. 111, 115.
Section 1 of the Finance Act, 1894, provides that estate duty shall be paid on the value of property which passes on the death of a deceased, including property of which the deceased at the time of his death was "competent to dispose." Section 22, sub-s. 2 (a), of the Act of 1894 provides that a person shall be deemed competent to dispose of property if he has such an estate or interest therein or such "general power" as would enable him to dispose of the property, including "every power or...
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6 cases
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O'Dwyer v Keegan
...ACT 1965 PART X SUCCESSION ACT 1965 S111 SUCCESSION ACT 1965 S109 SUCCESSION ACT 1965 S112 SUCCESSION ACT 1965 S3 URQUHART, IN RE 1974 IR 197 SUCCESSION ACT 1965 S115 Synopsis: Wills Succession Act, 1965; wife survived husband by less than one day; whether S.111 creates an interest in the ......
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Griffith v Coward
...the right of election is exercisable within one year of the first taking out of representation. 36 Reference is made to In re Urquhart [1974] I.R. 197. In that case the Revenue Commissioners sought to recover estate duty on the basis that the testator's legal right to a one-half share of hi......
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O 'Dwyer v Keegan & Cummins
...now to consider them. The first case which was cited in argument was Re: Urquhart and the Revenue Commissioners Allied Irish Banks Ltd [1974] IR 197. That was a claim by the Revenue Commissioners for estate duty. The circumstances were that a wife died having bequeathed by her will a legacy......
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Strong (plaintiff) v Holmes, Holmes and Holmes
...RE; ROBINSON v COLLINS 1975 1 WLR 309 1975 1 AER 321 H v O 1978 IR 194 URQUHART (DECEASED), IN RE; REVENUE CMRS v ALLIED IRISH BANKS LTD 1974 IR 197 SUCCESSION ACT 1965 S46(6) SUCCESSION ACT 1965 S112 SUCCESSION ACT 1965 S117 SUCCESSION ACT 1965 S56(5) SUCCESSION ACT 1965 S10(3) SUCCESSION ......
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