COOPER (Surveyor of Taxes) v CADWALADER.(1) (1903-1911) 5 TC 101
NO. 271.–COURT OF EXCHEQUER (SCOTLAND), FIRST DIVISION.–
3rd and 22nd November, 1904.
Income Tax, Schedule D (4th and 5th Cases).–An American ordinarily resident in New York, with no place of business in the United Kingdom, rents a house and shooting rights in Scotland, where he spends about two months continuously in each year. The owner of the house keeps it wind and water tight, besides bearing the expense of keeping the ground in order, and paying the wages of the gamekeeper, watcher, housekeeper, and housemaid. The shootings are under the entire management of the keeeper.