Kearns v Dilleen

Core Citations

CONSIDERS

• McGrath v McDermott

CONSIDERS

• Capital Gains Tax Act, 1975

APPLIES

• McGrath v McDermott

FOLLOWS

• Golding v Kaufman
• Powlson v Welbeck Securities Ltd

REPORTED OPINION OF in

• [1994-1997] V ITR 514
• [1988-1993] IV ITR 547
• [1993] 11 JIC 2601

[See more]

• 1994 WJSC-HC 337
• [1994] 2 IR 210 (Digest)
• [1994] 1 ILRM 503
• [1994] 2 IR 210

CONSIDERED in

• Governor and Company of The Bank of Ireland v Eteams International Ltd
• Keogh v CAB and Revenue Commissioners

APPEAL RESOLVED in

• Kearns v Dilleen

This document cites

• Irish Shell and B. P. Ltd v John Costello Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Kellystown Company v Hogan
• McGrath v McDermott
• McGrath v McDermott



See all quotations

• 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
• Charles Mccann Ltd v Ó Culacháin
• Golding v Kaufman
• Powlson v Welbeck Securities Ltd
• Re George Inglefield Ltd
• Capital Gains Tax Act, 1975
• Income Tax Act, 1967