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Foreign income tax was considered in C.J.R. v. Dowdall, O’Mahoney & Co., Ltd., [1952] 1 All E.R. 531, where a company resident in Eire carried on business at two branches in England. ...

And, whether farming should be considered as one of his sources of income for 1957 or not, the facts establish that his chief source of income for 1957 was his interest in the dance hall business. ...

Strong considered too onerous, and it also relinquished its right under contract with Poitras Freres Inc. to the bulk of that company’s 1951-52 season’s cut of lumber. ...

It does not appear that the question was considered in the light of the words ‘‘making or assenting or acquiescing in making”. ...

Similar accretions possess a pecuniary value, yet would they be considered increments of the estate, or in the light of a personal benefit accruing to the heir in her own name and not through testamentary devolution? ...

In this connection I have considered the following cases cited: (a) by the solicitor for Her Majesty—Commissioners of Taxation for the State of New South Wales v. ...

& Cr. 600 at 617, that it is generally considered more important that the rule of law should be settled than that it should be theoretically correct. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being— Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making?” ...

The additional cases cited and the distinctions made between the provisions of the English statutes and the Dominion Succession Duty Act have been considered and the authorities reviewed in the judgment in the appeals arising out of the will of George James Arlow reconsidered in the light of arguments of counsel, but I have been unable to reach different conclusions. ...

As the child will attain the age of 16 years on the 12th of October, 1955, the respondent was, at the time of payment of the sum of $4,000.00, bound to make monthly payments of $100.00 each under the decree nisi for a further period of five years, four and a half months, and while the sum of $4,000.00 would be the equivalent of forty monthly payments it exceeded at the time it was paid the then-present value of that number of payments, and the uncertainty of the lives of both the respondent and the child were no doubt matters considered. ...