Re Urquhart
| Jurisdiction | Ireland |
| Court | Supreme Court |
| Judgment Date | 30 July 1974 |
| Docket Number | [1972. No. 72 .] |
| Date | 30 July 1974 |
(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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5 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
... ... CUMMINS JUNIOR AND KATHLEEN MORELEY DEFENDANTS Citations: SUCCESSION ACT 1965 S120 SUCCESSION ACT 1965 S111(1) SUCCESSION ACT 1965 PART IX MURRAY V IRELAND 1985 IR 532 CONSTITUTION ART 41.3 SUCCESSION ACT 1965 S111 URQUHART & REVENUE COMMISSIONERS V AIB LTD 1979 IR 197 SUCCESSION ACT 1965 S115 FINANCE ACT 1894 SUCCESSION ACT 1965 S46 SUCCESSION ACT 1965 S113 SUCCESSION ACT 1965 S114 SUCCESSION ACT 1965 S115 SUCCESSION ACT 1965 S10 REILLY V MCENTEE 1984 ILRM ... ...
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Reilly v McEntee
... ... It seems to me that conclusion is fully supported by the majority judgment of the Supreme Court in In Re Urquhart 1974 I.R. 201 and in particular the conclusion of Walsh J. at page 212 in the following terms:- "If the death of the spouse takes place before such election is made, then the legal right does not form part of the spouse's estate because the spouse had done nothing before the death to take ... ...
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