[HOUSE OF LORDS.]
GENERAL ACCIDENT, FIRE, AND LIFE ASSURANCE CORPORATION, LIMITED APPELLANTS; AND MCGOWAN RESPONDENT.
1908 April 8.
LORD LOREBURN L.C., LORD ASHBOURNE., LORD MACNAGHTEN., LORD JAMES OF HEREFORD., LORD ROBERTSON., LORD ATKINSON., and LORD COLLINS.
Inland RevenueIncome TaxDeductions for unexpired RisksFire Insurance Company.

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