Words and Phrases - "investments"
C.I.R. v. Desoutter Bros., Ltd. (1945), 29 TC 155 (C.A.)
Greene M.R. found that royalties derived by the taxpayer from the licensing of patents covering improvements in electrically operated hand tools...
Pennsylvania Ry. Co. v. Interstate Commerce Commission, 66 F. (2d) 37 (3d C.A. (1933))
An acquisition by one railroad company of shares in another railroad company was found not to be contrary to the Clayton Act by virtue of an...
Commissioner of Taxes v. Australian Mutual Provident Society (1902), 22 N.Z.L.R. 445 (C.A.)
When the holder of a life insurance policy fell into arrears on the payment of premiums, the taxpayer was entitled to charge the cash surrender...
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL)
In finding that royalties received by a manufacturer from patents which it had developed in its research department or acquired from others were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 38 |
Re Lilly's Will Trust, [1948] 2 All E.R. 906 (Ch. D.)
In finding that an exclusion in a bequest for "investments securities for money or leasehold property" did not include proceeds of life insurance...
In Re Ferry, Allen v. Allen, [1945] N.Z.L.R. 448 (S.C.)
In finding that the phrase "my investments of all descriptions" in a will did not include money on current account at a bank, Kennedy J. stated...