Board of Inland Revenue v Haddock
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).
Source: Wikipedia — Board of Inland Revenue v Haddock (CC BY-SA 4.0)