https://chat.esheria.ai/case-law/england-and-wales/cooper-v-cadwalader-incometax-court-1904--6a3ea5603b1caa91298436fa https://chat.esheria.ai/case-law/england-and-wales/smyth-surveyor-of-taxes-v-stretton-incometax-court-1904--6a3ea5633b1caa9129844531