Commissioners Of Inland Revenue v Marion Brooke

Subject Matter

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.