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REPORTED AND PRINTED FOR OFFICIAL USE UNDER THE
DIRECTIONS OF THE BOARD OF INLAND REVENUE.

1926

REPORTED IN THIS VOLUME.

Note. For official purposes this volume may be cited as 10 T.C.
In the following table references are given to the published
Law Reports.

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Airey, Barson v.
Atherton v. British insulated and helsby (ables, Limited, 40 T.L.R.
761; [1925] 1 K.B. 421; 94 L.J.K.B. 319; 132 L.T. 288;
41 T.L.R. 55; [1926] A.C. 205; 95 L.J.K.B. 336; 134 L.T. 289;
42 T.L.R. 187 ...

Attorney-General v. Johnstone, 136 L.T. 31
Aylmer v. Mahaffy, [1925] N.1. 167

Page
609

...

155

758

594

Ball, Lean and Dickson v.

341

Barson v. Airey, 41 T.L.R. 560; 134 L.T. 586; 42 T.L.R. 145
Bassom, Earl of Derby v.

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Bassom, Earl of Jersey's Executors v.

357

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Blackwell Minor's Trustee, Commissioners of Inland Revenue v.
Boyd (T. L.) and Son, Limited v. Stephen, 135 L.T. 634
Brighton College v. Marriott, 40 T.L.R. 763; [1925] 1 K.B. 312;
94 L.J.K.B. 250; 132 L.T. 258; 41 T.L.R. 165; [1926] A.C. 192 ;
95 L.J.K.B. 356; 134 L.T. 417; 42 T.L.R. 228
British Insulated and Helsby Cables. Limited, Ätherton v.

235

698

213

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Campbell, Commercial Bank of Scotland v. (in re Campbell deceased)
Colquhoun, Ricketts v.
Commercial Bank of Scotland v. Campbell (in re Campbell deceased)
(not reported)

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Commissioners of Inland Revenue v. Blackwell Minor's Trustee,
[1924] 2 K.B. 351; 93 L.J.K.B. 1001; 40 T.L.R. 801: [1926]
1 K.B. 389; 95 L.J.K.B. 465; 134 L.T. 372: 42 T.L.R. 239 ...
Commissioners of Inland Revenue v. Fargus (not reported)
Commissioners of Inland Revenue v. Fisher's Executors, [1925]
1 K.B. 451; 94 L.J.K.B. 310; 132 L.T. 278: 41 T.L.R. 53;
[1926] A.C. 395; 95 L.J.K.B. 487; 134 L.T. 681; 42 T.L.R. 340
Commissioners of Inland Revenue, Jacobs v.
Commissioners of Inland Revenue v. Lord Hamilton of Dalzell (not
reported)
Con missioners of Inland Revenue, Reid v.
Commissioners of Inland Revenue, Rutherford v.
Commissioners of Inland Revenue v. The Temperance Council of
the Christian Churches of England and Wales, 136 L.T. 27;
42 T.L... 618 ...
Commissioners of Inland Revenue, Whitmore v.
Commissioners of Inland Revenue, Whitney v.
Cooper v. Stubbs, 41 T.L.R. 345; [1925] 2 K.B. 753; 94 L.J.K.B.
903: 133 L.T. 582; 41 T.L.R. 614 ...

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Earl of Jersey's Executors v. Bassom, 42 T.L.R. 380
Eccott, Maclaine and Co. v.
Edwards v. "Old Bushmills

Page

357

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481

Distillery Co., Limited, [1926] N.J. 155

285

665

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Fargus, Commissioners of Inland Revenue v.
Fisher's Executors, Commissioners of Inland Revenue v.
Fleming v. Wilkinson (not reported)

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Gavazzi (E. and P.) (in the name of Cave and Benoist, Agents) v.
Mace, 135 L.T. 634; 42 T.L.R. 389
Grainger v. Mrs. Maxwell's Executors, [1925] 2 K.B. 376; 133 L.T.
637; 41 T.L.R. 570; [1926] 1 K.B. 430; 95 L.J.K.B. 245; 134
L.T. 337; 42 T.L.R. 177

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Hamilton of Dalzell (Lord), Commissioners of Inland Revenue r. ... 406 Hanks, Roberts v.

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Hartland v. Diggines, [1924] 2 K.B. 168; 93 L.J.K.. 561; 40 T.L.R. 558 [1925] 1 K.B. 372; 94 L.J.K.B. 297; 132 L.T. 423 ; 41 T.L.R. 131; [1926] A.C. 289; 95 L.J.K.B. 392; 134 L.T. 492 ; 42 T.L.R. 262

Headmasters' Conference, Ex parte, Rex v. Special Commissioners of Income Tax...

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Incorporated Association of Preparatory Schools, Ex parte, Rex v.
Special Commissioners of Income Tax

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Jackson's Trustees v. Lord Advocate, 1926 S.C. 579; 1926 S.L.T. 358
Jacobs v. Commissioners of Inland Revenue (not reported)
Jenkins (H.T.) and Son, Limited, McKinlay v.
Jersey's (Earl of) Executors v. Bassom

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Johnstone, Attorney-General v.

Jones v. Nuttall, 42-T.L.R. 384

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Lord Advocate, Jackson's Trustees v.

Lyons v. Cowcher (not reported)

Lean and Dickson v. Ball, 1926 S.C. 15; 1925 S.L.T. 617 ...
Liverpool Corn Trade Association, Limited v. Monks, [1926] 2 K.B.
110; 95 L.J.K.B. 519; 134 L.T. 756; 42 T.L.R. 392
Loewenstein v. De Salis (not reported)

341

442

...

424

460

438

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McKinlay v. H. T. Jenkins and Son, Limited (not reported)
Mace, E. and P. Gavazzi (in the name of Cave and Benoist, Agents) v.
Maclaine and Co. v. Eccott, 131 L.T. 601; 132 L.T. 173; [1926]
A.C. 424; 95 L.J.K.B. 616; 135 L.T. 66; 42 T.L.R. 416...
MacTaggart v. Strump, 1925 S.C. 599; 1925 S.L.T. 487

Marriott, Brighton College v.

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Maxwell's (Mrs.) Executors, Grainger v.

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Monks, Liverpool Corn Trade Association, Limited v.

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' Old Bushmills " Distillery Co., Limited, Edwards v.

285

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Reid v. Commissioners of Inland Revenue, 1926 S.C. 589; 1926
S.L.T. 365

673

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