EXECUTORS OF THE LATE EDWARD ASHER COHAN v. COMMISSIONERS OF INLAND REVENUE.
(1923) 16 Ll.L.Rep. 105
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Taxation - Excess Profits Duty - Profits made on Sale of Ship - Appeal by Executors of Shipbroker - Whether Deceased and his Executors traded in Ships.