Kealy v O'Mara, Limerick, Ltd

Core Citations

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CONSIDERS

• Income Tax Act 1918 - Articles : SCH-D

DISTINGUISHES

• Smith v Incorporated Council of Law Reporting for England and Wales
• Usher's Wiltshire Brewery v Bruce

REFERS TO

• Mallett v Staveley Coal and Iron Company Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)

[See more]

• Union Cold Storage Company v Jones
• Brickwood and Company Ltd v Reynolds
• Ounsworth v Vickers
• Charles Marsden & Sons Ltd v Commissioners of Inland Revenue

CITES

• Guest, Keen & Nettlefolds Ltd v Fowler

APPLIES

• Atherton v British Insulated and Helsby Cables Ltd

REPORTED OPINION OF in

• [1922-1943] I ITR 642
• [1942] IR 616 (Digest)
• 77 ILTR 9

[See more]

• [1942] IR 616

FOLLOWED in

• Property Loan and Investment Company v Revenue Commissioners

COMMENTED in

• Casey v Royal Cinemas (Limerick) Ltd

CONSIDERED in

• Chevalier v The Board of Inland Revenue

REFERRED in

• Davis v "M"

This document cites

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• Commissioners of Inland Revenue v Lysaght
• Atherton v British Insulated and Helsby Cables Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• ENGLISH CROWN SPELTER Company, Ltd, v BAKER (Surveyor of Taxes)
• Union Cold Storage Company v Jones



See all quotations

• Charles Marsden & Sons Ltd v Commissioners of Inland Revenue
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)
• Golden Horse Shoe (New) Ltd v Thurgood (HM Inspector of Taxes)
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Smith v Incorporated Council of Law Reporting for England and Wales
• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
• Smith v Lion Brewery Company
• Mallett v Staveley Coal and Iron Company Ltd
• Mitchell v B. W. Noble Ltd
• USHER'S WILTSHIRE BREWERY, Ltd v BRUCE (Surveyor of Taxes)
• Usher's Wiltshire Brewery v Bruce
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)
• Union Cold Storage Company v Jones
• Guest, Keen & Nettlefolds Ltd v Fowler
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Brickwood and Company Ltd v Reynolds
• Ounsworth v Vickers
• Vallambrosa Rubber Company Ltd v Farmer
• English Crown Spelter Company, Ltd Baker