Keren Kayemeth le Jisroel Ltd v Commissioners of Inland Revenue

[1932] A.C. 650

(Decision by: Lord Wright)

Between: Keren Kayemeth le Jisroel Ltd - Appellant
And: Commissioners of Inland Revenue - Respondents

Court:
House of Lords

Judges: Lord Tomlin
Lord Warrington of Clyffe
Lord Thankerton
Lord MacMillan

Lord Wright

Subject References:
REVENUE
INCOME TAX
Association for settling Jews in Palestine and Elsewhere
CHARITY

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - s. 37

Hearing date: 9 May 1932
Judgment date: 10 May 1932

Decision by:
Lord Wright

My Lords, I entirely agree with the opinion which has been delivered by the noble Lord on the Woolsack.

Order of the Court of Appeal affirmed and appeal dismissed with costs.

Lords' Journals, May 10, 1932.

Solicitors for the appellants: Herbert Baron & Co.
Solicitor for the respondents: Solicitor of Inland Revenue.

[F1]
[1931] 2 K.B. 465 .

[F2]
[1891] A.C. 531 , 583.

[F3]
(1927) 13 Tax Cas. 58, 66.

[F4]
[1905] 2 CH. 60 .

[F5]
[1932] 1 K.B. 149 .

[F6]
[1906] 1 I. R. 247, 275.

[F7]
[1924] A.C. 496 .

[F8]
(1842) 1 Ph. 185.

[F9]
[1932] 1 CH. 153 , 173, 176.

[F10]
[1898] 1 I. R. 431, 446.

[F11]
[1917] A.C. 406 , 443.

[F12]
[1924] A.C. 496 .

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).