Martin v Commissioners of Inland Revenue. Martin v Lowry

Core Citations

RESUELVE RECURSO

• Martin v Commissioners of Inland Revenue. Martin v Lowry

FOLLOWS

• Ryall v Hoare; Ryall v Honeywill

AFFIRMS

• Martin v Commissioners of Inland Revenue. Martin v Lowry

REFERRED in

• Whyte v Clancy (HM Inspector of Taxes)
• Wilson (HM Inspector of Taxes) v Mannooch
• Throsby v Imperial College of Science and Technology

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• Hobbs v Hussey (Inspector of Taxes)
• Director General of Inland Revenue v CKK (1950-1985) MSTC 157;
• L v Comptroller General of Inland Revenue (1950-1985) MSTC 349;
• E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
• Commissioner of Taxes v British Australian Wool Realization Association Ltd
• Connolly v Birch
• Osborne v Steel Barrel Company Ltd
• Mapp v Oram
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Jones v Leeming
• Moss' Empires Ltd v Commissioners of Inland Revenue

CITED in

• Clyne v Federal Deputy Commissioner of Taxation
• Coglan v Federal Commissioner of Taxation
• Smith Barry v Cordy

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• Throsby v Imperial College of Science and Technology
• Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)

APPLIED in

• Lowe v J. W. Ashmore Ltd

FOLLOWED in

• DEF v Comptroller of Income Tax (1950-1985) MSTC 482;

REPORTED OPINION OF in

• 43 TLR 116
• 11 TC 297
• [1927] AC 312

CONSIDERED in

• Wing v O'Connell
• Ashenheim v Income Tax Commissioner
• Mapp v Oram

This document cites

• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• The Ryhope Coal Company v Foyer
• Ryall v Hoare; Ryall v Honeywill



See all quotations

• Goslings v Blake
• Income Tax Act 1853
• Income Tax Act 1918
• Finance (No. 2) Act 1915
• Federal Cases - Coates v. Comm'r of Internal Revenue