Rowlatt, J. in Bennett vs Ogston(1) said: "When a trader or a follower of a profession or vocation dies or goes out of business because Mr. Needham is quite right in saying the same observations apply here and there remain to be collected sums owing for goods supplied during the existence of the business or for services rendered by the professional man during the course of his life or his business, there is no question of assessing those receipts to Income Tax; they are the receipts of: the business while it lasted, they are arrears of that business, they represent money which was earned during the life of the business and are taken to be covered by the assessment made during the life of the business, whether that assessment was made on the basis of bookings or on the basis of receipts." These bservations received the approval of the House of Lords in Purchase vs Stainer 's Executors(1) and Carson vs Cheyney 's Executors(1).