COMMISSIONERS OF INLAND REVENUE v. J. GLIKSTEN & SON, LTD.
(1927) 29 Ll L Rep 249
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Corporation Profits Tax-Assessment - Timber company - Stock destroyed by fire-Insurance against fire -Amount recovered under policies- Whether to be included in profit and loss account as a trading receipt- Income Tax Act, 1918, Schedule D, Case I.