Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
| Jurisdiction | UK Non-devolved |
| Year | 1936 |
| Court | House of Lords |
| Date | 1936 |
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118 cases
- Commissioner of Estate Duties, The; JS Anderson v; the Estate Duty Ordinance, s 36 and the estate of Wynfreda Jeannie Dunbar Hogg, deceased
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Alexander v Commissioners of Inland Revenue
...The following cases were referred to in the judgments: Buccleuch (Duke of) v IR Commrs ELR[1967] 1 AC 506 IR Commrs v Crossman & Ors ELR[1937] AC 26 Lynall & Anor v IR Commrs ELR[1972] AC 680 Winter & Ors (Executors of Sir Arthur Munro Sutherland) v IR Commrs ELR[1963] AC 235 Capital transf......
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Re Lynall, decd
...not want them they were only transferable to a purchaser accepted by the Directors. 6 A similar situation occurred in C.I.R. v. Crossman [1937] A.C. 26. The Appellants asked us to reconsider that decision. I have done so and I agree with the decision of the majority in this House. They foll......
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Re Lynall, decd
...strong Court of Appeal in Ireland, which was followed and confirmed in the House of Lords in Inland Revenue Commissioners v. Crossman (1937 Appeal Cases 26), that the meaning to be given to this section is that for the purpose of estimating the price of such shares, price being under the se......
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3 books & journal articles
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The investor as a member of a company : a reflection on misused concept
...tions (Yaba-Nigeria: Datakonsult Ltd, 1992) at 12. 38 [1901] 1 Ch 279 at 288(ChD). See also Commissioner of Inland Revenue v Crossman [1937] AC 26 at 66 (HL) per Lord Russel of Killowen; Bradbury v English Sewing Cotton Co Ltd [1923 ] AC 744 (HL) at 746 per Lord Wrenbury; Cooper v Boyes 199......
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Legal aspects of share watering: A comparative study
...aspects of payment f or 1 Borland Trustees v Steel Brothers and Co [1901] 1 Ch 279; See also Re Paulin [1935] 1 KB 26; IRC v Crossman [1937] AC 26. 2 See Sutton's Hospital (1612) 10 Co Rep 1; Tillard v Brown (1668) 1 Lev 237; Salmon v Hamborough Company (1671) 1 Ch Cas 204 HL. 3 London Sack......
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The Balance Sheet
...21 Borlands Trustee v Steel Bros & Co , [1901] 1 Ch 279 at 288, Farwell J; see also Re Paulin , [1935] 1 KB 26 (CA); IRC v Crossman , [1937] AC 26 (HL). 22 Short v Treasury Commrs , [1948] 1 KB 116. The term “shareholder” merely describes a person who is a holder of shares; it does not mean......