Kearns v Dilleen

Core Citations

---

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Irish Shell and B. P. Ltd v John Costello Ltd
• Helby v Matthews

REFERS TO

• Helby v Matthews and Others
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Irish Shell and B. P. Ltd v John Costello Ltd

[See more]

• McGrath v McDermott
• Kellystown Company v Hogan
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Golding v Kaufman
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

CONSIDERS

• Capital Gains Tax Act, 1975 - Articles : S-3
• Capital Gains Tax Act, 1975 - Articles : S-8
• Capital Gains Tax Act, 1975 - Articles : S-47

[See more]

• McGrath v McDermott

RESUELVE RECURSO

• Kearns v Dilleen

CITES

• Waterford Glass (Group Services) Ltd v Revenue Commissioners
• Furniss v Dawson; Murdoch v Dawson
• Kellystown Company v Hogan

[See more]

• Mara v Hummingbird Ltd
• Revenue Commissioners v Doorley

APPROVES

• Irish Shell and B. P. Ltd v John Costello Ltd
• Re George Inglefield Ltd
• Powlson v Welbeck Securities Ltd

REPORTED OPINION OF in

• [1997] 7 JIC 2807
• 1998 WJSC-SC 8635
• [1997] 3 IR 287 (Digest)

[See more]

• [1997] 3 IR 287

REFERRED in

• Governor and Company of The Bank of Ireland v Eteams International Ltd
• Edmond P Harty & Company Unlimited Company v Companies Act 2014

CITED in

• Keogh v CAB and Revenue Commissioners

CONSIDERED in

• Edmond P Harty & Company Unlimited Company v Companies Act 2014
• Michael O'Sullivan v Canada Life Assurance [Ireland] Ltd

APPLIED in

• The Governor and Company of The Bank of Ireland v Eteams (International) Ltd (in Voluntary Liquidation)

This document cites

---

• Furniss v Dawson; Murdoch v Dawson
• Irish Shell and B. P. Ltd v John Costello Ltd
• Mara v Hummingbird Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Kellystown Company v Hogan
• Waterford Glass (Group Services) Ltd v Revenue Commissioners
• Kellystown Company v Hogan
• McGrath v McDermott
• Kearns v Dilleen
• Irish Shell and B. P. Ltd v John Costello Ltd
• McGrath v McDermott
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Helby v Matthews and Others
• Helby v Matthews
• Golding v Kaufman
• Revenue Commissioners v Doorley
• Powlson v Welbeck Securities Ltd
• Re George Inglefield Ltd
• Capital Gains Tax Act, 1975
• Income Tax Act, 1967