H. FORD & CO., LTD. v. COMMISSIONERS OF INLAND REVENUE.
(1926) 26 Ll.L.Rep. 79
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue - Excess Profits Duty - Shipper - Alleged liability to Wheat Commission for demurrage during accounting period -Subsequent abandonment of claim by Commission in return for services rendered by shippers-Whether an absolute or contingent liability during accounting period.