PARTRIDGE v MALLANDAINE (Surveyor of Taxes). (1883-1890) 2 TC 179
NO. 84.–HIGH COURT OF JUSTICE (QUEEN’S BENCH DIVISION).–
December 13, 1886.
Income Tax. – Betting profits. – Vocation. A person who attends races, and systematically bets, is liable in respect of the profits he derives from the vocation of betting.
At a Meeting of the Commissioners appointed for putting into execution the several Acts of Parliament for granting to Her Majesty duties on profits arising from professions, trades, and offices acting in and for the division of Seisdon in the county of Stafford, held at the Town Hall, Wolverhampton, on Wednesday the 8th of April 1885.
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