Re Orr
| Jurisdiction | Northern Ireland |
| Judgment Date | 02 May 1924 |
| Date | 02 May 1924 |
| Court | King's Bench Division (Northern Ireland) |
Crown debt -Income tax - Priority - Preferential Payments in Bankruptcy (Ir.) Act, 1889 (52 53 Vict. c. 60).
O. was adjudicated a bankrupt in March, 1923, and in the course of the bankruptcy the Commissioners of Inland Revenue claimed £25 15s. 4d. due to them by the bankrupt for income tax. The Registrar in Bankruptcy admitted the Commissioners as preferential creditors for the sum of £13 15s. 8d., being the largest of the three years' assessments due to them, namely, for the year 1921-22, and as unsecured creditors for the balance, £11 19s. 8d., ranking with the other creditors. Upon motion to review the ruling of the Registrar as to the balance:—Heldby Wilson, J., that the Crown debt for balance of income tax was entitled to priority over the general creditors of the...
To continue reading
Request your trial
-
Pigs Marketing Board ging Debtor
...I hold that Post Office telephone charges have no priority over ordinary debts in a debtor's arrangement. (1) [1897] 1 I. R. 520. (1) [1924] 2 I. R. 120. (1) [1897] 1 I. R. 520. (2) [1924] 2 I. R. 120. (3) [1932] I. R. 11. (1) [1897] 1 I. R. (2) [1927] I. R. 260. (3) [1932] I. R. 11. (1) [1......
-
Re, Hennessy
...and Murnaghan JJ. (1) [1931] I. R. 87. (2) [1923] A. C. 647. (3) [1897] 1 I. R. 520. (1) [1927] I. R. 260. (2) [1897] 1 I. R. 520. (3) [1924] 2 I. R. 120. (4) [1926] N. I. 128. (5) [1926] I. R. 202. (6) L. R. 5 H. L. 711. (7) 14 A. C. 525. (8) Decree No. 4 of 1922 of the Irish Provisional G......
-
Re W an Arranging Debtor
...balance of the amount owing by him to the Minister for Industry and Commerce. (1) 54 Ir. L. T. R. 153, on appeal [1921] 2 I. R. 1. (2) [1924] 2 I. R. 120. (3) [1927] I. R. 260. (4) [1932] I. R. 11. (5) [1932] I. R. 45. (6) [1897] 1 I. R. 520. (1) [1924] 2 I. R. 120. (2) [1897] 1 I. R. 520. ......