(1) Wood (H.M. Inspector of Taxes) v Public Trustee as Executor of Sir Alec Black, deceased(2) Commissioners of Inland Revenue v Public Trustee as Executor of Sir Alec Black, deceased. (1950-1952) 33 TC 172
HIGH COURT OF JUSTICE–
5TH MARCH, 1952
Income Tax and Excess Profits Tax – Grant of administration pendente lite – Profits arising during administration of estate – Whether trade carried on by administrators.