Sun Life Assurance Society v Davidson (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 37 TC 330

CONSIDERED in

• Hoechst Finance Ltd v Bryan Arthur Gumbrell and Another
• Hibernian Insurance Ltd v Inspector of Taxes
• S v Board of Inland Revenue

[See more]

• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
• Hibernian Insurance Ltd v Inspector of Taxes

This document cites

• Federal Cases - 19 T.C. 229 (1952), 31086, Great American Indem. Co. v. C.I.R.
• Federal Cases - 23 T.C. 690 (1955), 20717, Estate of Smith v. C. I. R.
• Federal Cases - 24 T.C. 412 (1955), 816-R, Marie and Alex Manoogian Fund v. United States
• Federal Cases - 3 T.C. 182 (1944), 104657, Midland Elec. Coal Corp. v. Commissioner of Internal Revenue
• Federal Cases - 3 T.C. 231 (1944), 111676, Frankel v. C. I. R.



See all quotations

• Federal Cases - 5 T.C. 202 (1945), 327, Cardeza's Estate v. C. I. R.
• Federal Cases - 6 T.C. 324 (1946), 6927, Clay Drilling Co. of Texas v. C. I. R.
• Federal Cases - 7 T.C. 453 (1946), 5617, Conant v. C. I. R.
• Federal Cases - 8 T.C. 10 (1947), 7132, Aero Supply Mfg. Co., Inc. v. C.I.R.
• Federal Cases - 8 T.C. 467 (1947), 8693, Seiberling Rubber Co. v. C.I.R.