Tyrrell v Imperial Tobacco Company
| Jurisdiction | Ireland |
| Court | Supreme Court (Irish Free State) |
| Judgment Date | 26 February 1926 |
| Docket Number | (1925. No. 12,552) |
| Date | 26 February 1926 |
S. C.,
Tyrrell
and
Imperial Tobacco Co
Sale by administrator -Value for administration - Consideration on sale -Wide discrepancy - Stamp duty on grant of administration - Sufficiency - Estate duty - Customs and Inland Revenue Act, 1881 (44 Vict., c. 12), ss 26 (3), 27 and 30 - Stamp Act, 1891 (54 55 Vict., c. 39), s. 14 - Finance Act, 1894 (57 58 Vict., c. 30), s. 1; s. 6 (1) (2) (4) (7); 7 (5); ss. 8 and 16.
A vendor, one of the next-of-kin of a deceased intestate, agreed in 1924 to sell premises...
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1 cases
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Re Finance Act of 1894 and Deane
...(4) 1 D. J. & S. 634. (5) [1896] 2 I. R. 418. (6) [1898] 1 Ch. 89. (7) [1902] W. N. 167. (8) [1910] 2 Ch. 69. (9) [1935] I. R. 653. (10) [1926] I. R. 285. (11) [1914] 1 I. R. (12) [1927] 2 K. B. 326. (13) 75 L. J. K. B. 218. (1) 4 M. & W. 171. (2) [1924] 2 Ch. 101, at p. 107. (1) [1891] A. ......