The Law Reports (King's Bench Division)
[1928] 1 KB 453
[KING'S BENCH DIVISION]
WHITE
v.
WHITCHER.
1927 Nov. 24,
28.
ROWLATT J.
Revenue
— Income Tax
— Relief
— Income accumulated under Trust
— Payment of Fund to Beneficiary twenty Years after Date of Death of Testatrix
— Whether Benefit contingent on “attaining some specified age”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 25.