NO. 541.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

24TH AND 25TH JUNE, 1924.

COURT OF APPEAL.–

6TH AND 7TH NOVEMBER, 1924.

HOUSE OF LORDS.–

22ND, 23RD AND 26TH OCTOBER AND 11TH DECEMBER, 1925.

Income Tax, Schedule D – Profits of trade – Deduction – Income Tax Act, 1842 (5 & 6 Vict., c. 35), Section 100, Schedule D, Case I, Rule 3, and Cases I and II, Rule 1, and Section 159.

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