LATCHFORD & SONS v. INLAND REVENUE COMMISSIONERS.
(1928) 30 Ll L Rep 134
IRISH FREE STATE.HIGH COURT OF JUSTICE.
Before Mr. Justice Hanna.
Revenue-Excess Profits Duty-Assessment -Trading company-Purchase of maize in transit-Passing of property-Notice of appropriation given-Arrival of vessel after final accounting period-Fall in market value before expiration of accounting period-Whether allowable as "actual loss"-"Stock-in-hand."