EWING V. THE COMMISSIONER OF TAXATION 37/1928

~~ = IN THE HIGH COURT OF AUSTRALIA

NEW SOUTH WALES REGISTRY

No. 37 of 1928.

of the Income Tax

LILTHE MATTER Assessment Act 1922-1925

TB MATTHR of Reference No, 41/1927 to a Board of Review

constituted under the Income Tax Assessment Act 1922-1925 at the request of Lady tlargaret Russell Ewing.

BETWEEN LADY MARGARET RUSSELL EWING

Appellant mands THE _COMMISSTONER OF TAXATION OF THE COMMON WHALTH OF AUSTRALIA ~

Respondent

BONOY. 1828 | . SYDNEY REGISTRY

oO RDER

—

MINTER SIMPSON & CO. . C4

IN THE HIGH COURT OF AUSTRALIA

Wo. 37 of 1928,

NEW SUUTH WALES REGISTRY

LN THE MATTER of the Income tax Assessment Act 1922-1925.

AND LN THE:MATTER of Reference No.41/1927 to a Board of Review constituted under the Income Tax Assessment Act 192281925 at the request of Lady Margaret Russell Ewing, BELWHEEN LADY MARGARET RUSSELL EWING Appellant

-and=

THE_COMMESSTONER OF TAXATION OB THE COMMONWEALTH OF AUSTRALIA

Respondent

Before His Honor Mr, Justice Starke.

Tuesday the Twentyseventhday of November

one thousand nine hundred and twenty eight.

WHEREAS by Notice of Appeal filed in this Court on the Twantieth day of March last the appellant instituted an appeal against the decision of the said Board of Review

in this matter AND WHEREAS this appeal came on to be

heard before His Honor Mr. Justice Starke on the Seventh day of August last AND WHEREAS a case was stated for the

opinion of the Full Court of this Court in which the following question was asked namely:- Were the payments of One thousand pounds and Five hundred pounds by the Trustees (in the said case mentioned) in the years ending on theThirtiethday of Jyne one thousand nine hundred and twenty three and one thousand nine hundrediand twenty four respectively income of the

appellant within the meaning of the Income Tax Assessment

Act 1922-1925? AND WHERMAS the said case came on to be heard

before the Full Court of this Court on the fifteenth day of

August last WHEREUPON the Full Court answered the said question

we

in theaffirmative AND did remit the said case with its

opinion to this Court AND the said appeal again coming on to be heard before His Honor Mr. Justice Starke this day WHEREUPON AND UPON READING the said opinion of the Full Court upon the said question AND UPON HEARING what was alleged by Mr.Collier of Counsel for the appellant and Mr, Alrgy Cohen of Counsel

for the respondent THIS COURT DOTH ORDHR that the assessment and the amended assessment referred to in the said Notice of Appeal be confirmed AND THIS CQURT DOTH FURTHER ORDER that the

said appeal be dismissed AND THIS COURT DOTH FURTHER ORDER that the costs of this appeal be taxed and certified by the

proper Officer of this Court and that the same when so taxed and certified be paid by the appellant to the respondent or

to his Solicitor the Crown Solicitor for the Commonwealth,

IN THE HIGH COURT OF AUSTRALIA NEW SOUTH WALES REGISTRY

es oF on a me meme

g Tne of 1928.

DULTHE_MALTER of the Iygome Tax Assessment Act 192201925,

t of referenos oa Board of Review

Assenement Ach 19226192)

request of Lady Margare Iwing»

ROLWAM = LADY UMARGARED RUSSELL EWING

at the Russell

constatated under the gat Tax

Appellant

rONOY 4 que if Wy ee

Ta! ORDER

Oe feb

LER, Obi .2O~ _—

MINTAR SIMPSON & Cu.

i

~/ IN THE HIGH COURT OF AUSTRALIA ) New SOUTH WALES REGISTRY

dee

ro WA € of 1928,

mt LEE Ey of the Income Tax Assessment Aot 192201925,

AUDIN SHEMATTOR of Reference No, 41/1927

to a Board of Review constituted under the Iycome Tax Assessment Aot 192261925 at the request of lady Margaret Russeld Bwing.

Respondent

Before their Honors Mr, Justice Isaaes, Mr, Justice Higgine, and Mr, Justice Gavan Duffy,

Wednesday the Pifteenth day of August one thousand nine hundred and twenty eight.

WHEREAS by Notice of Appeal filed in this Court on the

* gwentieth day of March Jast the appellant instituted an appeal

againet the decision of the said soard of Review in this matter AND WHEREAS thig appeal came on to be heard before His Honor My, Justice Starks on the Seventh day of August last AND_WHEREAS.. a case was stated for the opinion of the Full

* gourt of this Court dn which the following question was asked

namely:+ Were the payments of One thousand pounda and Five

hundved pounds by the Trustees (in the said case mentioned) in the years ending on the Thirtieth day of Jyne one thousand j nine hundred and twenty three and one thousand fine hundred and

twenty four respectively income of the appellant within the ¢

meaning of the Income Tax Assesament Act 1922819257 anp_ydsnuaa

~R7

the said case came on to be heard before this Court this day ADING the said case AND UPON HEARING

what was alleged by Mr. olider of Counsel for the appeliant

and by' in. Alroy Cohen of Counsel for the respondent THIS QOURT DOTH ANSWER the gaid question in the affirmative AND_THLSQOURT

Doni Rms the said case with this opinion iit snits cour porH ORDER that the oats ofand incidental to the 'said case be

aosts in thidl-appeat.

oy \ wf \ } By the Court,

Deputy Reglatrar.

REUPON AND UPON RB