The Law Reports (King's Bench Division)
[1923] 2 KB 814
[KING'S BENCH DIVISION]
COMMISSIONERS OF INLAND REVENUE
v.
MARION BROOKE.
ELLEN MURRAY (FORMERLY ELLEN HARWOOD)
v.
COMMISSIONERS OF INLAND REVENUE.
COMMISSIONERS OF INLAND REVENUE
v.
CAPTAIN LOCKHART LEITH, R.N.
COMMISSIONERS OF INLAND REVENUE
v.
A. C. Y. BELL.
COMMISSIONERS OF INLAND REVENUE
v.
THE RT. HON. FRANCES, VISCOUNTESS PORTMAN.
1923 May 10,
14.
ROWLATT J.
Revenue
— Super Tax
— Income of Wife
— Liability for in Year of Assessment
— Marriage in previous Year
— Liability of Wife
— Liability of Husband
— Marriage in Year of Assessment
— Liability of Wife
— Death of Husband in previous Year
— Liability of Widow
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 5, sub-s. 1; s. 7, sub-s. 6; First Schedule, General Rules, rr. 16, 17
—
Finance Act, 1919 (9 & 10 Geo. 5, c. 32), s. 26.