The Gazette 1977

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 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 ^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 STATE SIDE Certiorari Court—20/12/76). In re Mclnerney

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.