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Hibernian Insurance v Macuimis

[1997] IEHC 132

High Court of Ireland

Republic of Ireland

25th July, 1997

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1918 (Cth)
Income Tax Act, 1967 (Cth)
Corporation Tax Act, 1976	s11, s15, s107, s146, s8, s11, s15, s33, s50, s61, s81

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Inland Revenue Commissioners v Granite SS Co	(1927) 13 Tax Cas 1		United Kingdom	circa 1927			7
18 Tax Cas 465	18 Tax Cas 465		United Kingdom	circa 1927			1
Lothian Chemical Co Ltd v Rogers	11 Tax Cas 508		United Kingdom				4
[1984] Ilrm 231	[1984] ILRM 231		Republic of Ireland	circa 1984			1
USCA Marie and Alex Manoogian Fund v United States	(1955) 24 Tax Cas 412		United Kingdom	circa 1955			5
Sun Life Assurance Society v Davidson (Inspector of Taxes)	[1958] AC 184; 37 Tax Cas 330		United Kingdom	circa 1958	LexisNexis / Westlaw		13
Capital National v Golder, (Capital & National Trust v Golder	(1949) 31 Tax Cas 265		United Kingdom	circa 1949			5
48 Tax Cas 573	48 Tax Cas 573		United Kingdom	circa 1949			2

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