COMMISSIONERS OF INLAND REVENUE v. BURRELL AND ANOTHER.
(1924) 18 Ll.L.Rep. 337
COURT OF APPEAL.
Before the Master of the Rolls (Sir E. Pollock), Lord Justice Atkin and Lord Justice Sargant.
Revenue-Super-tax-Undistributed profits of single-ship companies in voluntary liquidation-Whether such profits form part of income for super-tax purposes when distributed by liquidator to shareholders.