Birch, Inspector of Taxes v Delaney

Core Citations

CONSIDERS

• London County Council v Attorney-General and Others
• Commissioners of Inland Revenue v John Emery & Sons
• Income Tax Act 1918

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• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Hoare & Company Ltd v Collyer
• Rosyth Building and Estates Company v Inland Revenue
• Back v Daniels

REFERS TO

• Carlisle and Silloth Golf Club v Smith
• Smith v Lion Brewery Company
• Inland Revenue v Cardonald Feuing Company, Ltd

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• Hill v Gregory
• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Cloghran Stud Farm Company v Birch

CITES

• Mostyn (Lord) v London (Surveyor of Taxes)

CONSIDERED in

• Meckin v Inspector of Taxes (Pairceir)
• Connolly v Birch
• Casey v Monteagle Estate Company

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• Swaine v C
• Mara v Hummingbird Ltd

REPORTED OPINION OF in

• 70 ILTR 175
• [1936] IR 517 (Digest)
• [1936] IR 517

CITED in

• Mac Giollariogh v Irish Bloodstock Agency Ltd

DISTINGUISHED in

• Twomey (Inspector of Taxes) v Hennessy

This document cites

• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Royal Insurance Company v Watson
• London County Council v Attorney-General and Others
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Nielsen Andersen and Company v Collins (Inspector of Taxes)



See all quotations

• Rosyth Building and Estates Company v Inland Revenue
• Back v Daniels
• Hill v Gregory
• Commissioners of Inland Revenue v John Emery & Sons
• Re Webb. Still v Webb
• Commissioner of Taxes v Melbourne Trust
• Shepheard v Beetham
• Hoare & Company Ltd v Collyer
• Mostyn (Lord) v London (Surveyor of Taxes)
• Smith v Lion Brewery Company
• Hall & Company v Commissioners of Inland Revenue
• Re Hinckes. Dashwood v Hinckes
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Cloghran Stud Farm Company v Birch
• Carlisle and Silloth Golf Club v Smith
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Tennant v Smith
• Lewis v Wallis
• Inland Revenue v Cardonald Feuing Company, Ltd