Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin

JurisdictionEngland & Wales
Judgment Date13 May 1920
Judgment citation (vLex)[1920] UKHL J0513-2
CourtHouse of Lords
Date13 May 1920

[1920] UKHL J0513-2

House of Lords

Coman Surveyor of Taxes)
and
Governors of Rotunda Hospital, Dublin.
1

After hearing Counsel, as well on Monday the 19th, as Tuesday the 20th, Thursday the 22d and Friday the 23d, days of April last, upon the Petition and Appeal of W. Coman, of the Custom House, Dublin, Surveyor of Taxes, praying, That the matter of the Order, set forth in the Schedule thereto, namely, an Order of His Majesty's Court of Appeal in Ireland, of the 28th of February 1919, might be reviewed before His Majesty the King, in His Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioner might have such other relief in the premises, as to His Majesty the King, in His Court of Parliament, might seem meet; as also upon the printed Case of the Governors of the Rotunda Hospital, Dublin, lodged in answer to the said Appeal; and due consideration had this day of what was offered on either side in this Cause:

2

It is Ordered and Adjudged, by the Lords Spiritual and Temporal, in the Court of Parliament of His Majesty the King assembled, That the said Order of His Majesty's Court of Appeal in Ireland, of the 28th day of February 1919, complained of in the said Appeal, be, and the same is hereby, Reversed: And it is further Ordered, That the Decision of the Commissioners for the special purposes of the Income Tax Acts, of the 13th day of August 1917, be, and the same is hereby, Restored: And it is further Ordered (by consent), That the Appellant do pay, or cause to be paid, to the said Respondents, the Costs incurred by them in respect of the said Appeal to this House, as...

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