Revenue Commissioners v Doorley

JurisdictionIreland
Judgment Date28 July 1933
Date28 July 1933
Docket Number(1931. No. 151.)
CourtSupreme Court (Irish Free State)
S. C., I.F.S.]
Revenue Commissioners
and
Doorley

Succession duty - Bequest for charitable purposes - Exemption from duty - Will - Construction - Scope of charitable bequest - "Preference" to be given to a particular district - Stamp Duties (Ir.) Act, 1842 (5 6 Vict., c. 82), s. 38 - Succession Duty Act, 1853 (16 17 Vict., c. 51) s. 18 - Finance Act, 1923 (No. 21 of 1923), s. 17 - Finance Act,1932 (No. 20 of 1932), s. 46 - Statutes imposing taxation - Construction.

The Stamp Duties (Ir.) Act, 1842 (5 & 6 Vict., c. 82), granted certain duties to the Crown upon legacies. Section 38 stated what was to be deemed a legacy under the Act, and added a proviso "that nothing herein contained shall...

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70 cases
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    • High Court
    • 30. Juli 2002
    ...(FINANCIAL PROVISIONS) ACT s1(3)(a)(i) INSPECTOR OF TAXES V KIERNAN 1981 IR 117 MCGRATH V MCDERMOTT 1988 IR 258 REVENUE CMMRS V DOORLEY 1933 IR 750 SAATCHI & SAATCHI ADVERTISING V MCGARRY 1998 2 IR 562 EAST DONEGAL COOPERATIVE LIVESTOCK MART LTD V AG 1970 IR 317 FOREST HILLS TROSSACHS CLU......
  • Bookfinders Ltd v Revenue Commissioners
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    • Supreme Court
    • 29. September 2019
    ...of taxation statutes exemplified, it was said, by the dissenting judgment of Chief Justice Kennedy in Revenue Commissioners v. Doorley [1933] I.R. 750 ( “ Doorley”), and the following passage is quoted in the appellant's submissions:- “The duty of the Court as it appears to me, is to reject......
  • Keogh v Criminal Assets Bureau
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    ...FAKIH V MIN FOR JUSTICE 1993 2 IR 406 GUTRANI V MIN FOR JUSTICE 1993 2 IR 427 AG V CARLTON BANK 1899 2 QB 158 REVENUE CMSR V DOORLEY 1933 IR 750 TAXES CONSOLIDATION ACT 1997 S933(6)(A) TAXES CONSOLIDATION ACT 1997 S933(1)(D)(II) WILEY V REVENUE CMSR 1994 2 IR 160 WEBB V IRELAND 1988 I......
  • Twomey (Inspector of Taxes) v Hennessy
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    • High Court
    • 8. Mai 2009
    ...TAXES) 40 TC 585 O'CONNELL (INSPECTOR OF TAXES) v FYFFES BANANA PROCESSING LTD 2000 TC 235 2000/14/5389 REVENUE CMRS v DOORLEY & MCDERMOTT 1933 IR 750 INSPECTOR OF TAXES v KIERNAN 1981 IR 117 1982 ILRM 13 1981/10/1728 MARA (INSPECTOR OF TAXES) v HUMMINGBIRD LTD 1982 ILRM 421 O CULACHAIN (......
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1 firm's commentaries
  • Real Estate Update: The New Rates Trap
    • Ireland
    • Mondaq Ireland
    • 19. November 2015
    ...(http://www.oireachtas.ie/documents/bills28/bills/2013/9813/b9813d-sAtoA.pdf) accessed 28 May 2015. [10] Revenue Commissioners v Doorley [1933] IR 750, 765 per Kennedy The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sough......

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