The Law Reports (Appeal Cases)
[1924] AC 580
[HOUSE OF LORDS.]
LORD INVERCLYDE'S TRUSTEES APPELLANTS; AND MILLAR RESPONDENT.
1924 March 31.
VISCOUNT CAVE, VISCOUNT FINLAY, LORD DUNEDIN, LORD SHAW OF DUNFERMLINE, and LORD SUMNER.
Revenue
— Income Tax
— Deductions
— Claim by Trustees to deduct Sum paid as Interest upon unpaid Estate Duty
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III., rr. 1 and 2.