Corbett v Inland Revenue Commissioners The appellant was assessed to sur-tax for the year ending 5 April 1935, in a sum which included a sum of £17,073, being the gross equivalent of a sum of £13,600 13s 9d, placed to the credit of the appellant’s wife by the executors of her late father’s will, under which she was entitled to three-fifths of the residue of his estate for life.