Revenue Commissioners v Hayes
| Jurisdiction | Ireland |
| Court | High Court |
| Judgment Date | 01 January 1967 |
| Date | 01 January 1967 |
(H.C.)
Revenue Commissioners
and
Hayes
Whether Revenue Commissioners entitled to demand corrective affidavit.
Bartholomew O'Flynn died on 8th October, 1950. Probate of his will was granted to his executor. The Revenue Commissioners required a corrective affidavit from the executor as to the deceased s assets. This was not forthcoming. The Commissioners now moved by notice of motion for an order that the executor should furnish a corrective affidavit. Held: the Revenue Commissioners have no power to direct a personal representative to file a corrective affidavit in death duty matters.
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2 cases
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Lawlor v Flood
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Lynch v Burke
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