The Law Reports (Appeal Cases)
[1906] AC 448
[HOUSE OF LORDS.]
STRONG & CO., OF ROMSEY, LIMITED APPELLANTS AND WOODIFIELD (SURVEYOR OF TAXES) RESPONDENT.
1906 July 20.
LORD LOREBURN L.C., LORD MACNAGHTEN, LORD DAVEY, LORD JAMES OF HEREFORD, and LORD ROBERTSON.
Revenue
— Income Tax
— Trade
— Balance of Profits
— Deductions
— Expenses incurred in earning Profits
— Loss arising from Negligence
— Hotel
— Injury to Guest
— Damages
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 100; Sched. D.