e/Board of Inland Revenue v Haddock

Information
has gloss	eng: Board of Inland Revenue v Haddock (also known as "the negotiable cow") is a fictitious legal case written by the humorist A. P. Herbert for Punch magazine as part of his series of Misleading Cases in the Common Law. It was first published in book form in More Misleading Cases in the Common Law (Methuen, 1930). The case did evolve into something of an urban legend, and periodically assertions are made that it was a true case.
lexicalization	eng: Board of inland revenue v haddock
instance of	(noun) (civil law) a law established by following earlier judicial decisions precedent, case law, common law