Mr. John O'Callaghan:

Not many cases go before the Circuit Court and I do not see a lot of harm in it. Revenue would state it was only in a case involving capital acquisitions tax that it would have a right to a re-hearing in the Circuit Court. Why should it be at a disadvantage? One might have the odd mad Appeal Commissioner who might make a bad decision and there would be a desire to go to the Circuit Court to have the facts corrected. That could happen.