14 / 264
GAZ
T
I I
H
JANUARY/FEBRUARY IV77
purchasing and planting young trees
on reclaimed waste land being a
capital expense—Income Tax Act,
1 9 1 8 ,
S c h.
B, rr. 5 &
7 - (38/1976 - Supreme Court -
29/12/76).
Wilson-Wright v. Connolly
Income Tax
Occupier of land — Schedule
B—Whether taxpayer had the use of
land—Taxpayer cultivating, cutting
and removing grass from military
aerodrome under licence of Minister
in wh om a e r o d r ome
was
vested-Whether Act contemplated
two users of same land—Taxpayer
not the dominant user and not
assessable under Schedule B —
Income Tax Act, 1967, s. 18 —
(13/1975 — Supreme Court —
20/12/76).
O'Conail v. George Shackleton &
Sons Ltd.
SOCIAL WELFARE
Benefit
Hospital services—Geriatric ward of
court—Whether ward was receiving
w-patient services" under s. 51 of
Health Act, 1970, or "institutional
assistance" under s. 54 of Health
Act, 1953—Whether ward chargeable
f
°r maintenance—(133/75—Supreme
Court—20/12/76).
In re Mclnerney
Insurance
Contribution - Special rate for
e
m p l o y e e s
Q
f
p u b l i c
authorities—Whether
General
Medical Services (Payments) Board
* Public authority—(1976 No. 121
Sp.—Hamilton J. 30/11/76).
^ e nn e r al Med i cal Se r v i c es
(Payments) Board v. Minister for
Social Welfare
STATE SIDE
Certiorari
^afosal-Conviction in District
Court-Trial alleged to have been
u
nsatisfactory—Certiorari
Proceedings not a substitute for an
a
Pp e a l - C o n d i t i o n a l
order
r
efused-Illegal fishing by foreign
s h i
P
_ (
1 9 7 6
N o
5 Q 2
s s
_
F i n l a y
P
--~ 15/12/76).
*ne State (Shinkaruk) v. Carroll
*J*beas Corpus
rcatment of dctaince-Conduct of
^ c e enquiry-.-Whether ill-treatment
would invalidate lawfulness of deten-
tion—(1976 No. 439 SS-Finlay
P.—14/12/76).
The State (Harrington) v. Commis-
sioner of Garda Siochana
TRADE UNION
Trade Dispute
Picketing—Seasonal worker—Ap-
plication for employment refused
because of unsatisfactory work when
employed by plaintiff on previous oc-
casion—Dispute about non-
employment—Trade dispute in ex-
istence—Interlocutory
injunction
r e f u s ed —(19 76
N o.
4860P. - Hamilton J. - 19/11/76).
McHenry Bros. Ltd. v. Carey
WORDS AND PHRASES
"Public Authority"
Social
welfare—Insurance—Special
rate for employees of public
au t ho r i t i es —(1976 No. 121
Sp.—Hamilton J.-30/11/76).
General Medical Services (Pay-
ments) Board v. Minister for Social
Welfare.