THE COMMISSIONER OF INLAND REVENUE V FLYNN HC WANG CIV 2007-483-284

THE COMMISSIONER OF INLAND REVENUE V FLYNN HC WANG CIV 2007-483-284

The Court adjudicated the debtor bankrupt because the District Court judgment and certificate established the debt, the debtor failed to file the required opposition and affidavit as directed, he effectively conceded he owned no assets to satisfy the debt, and he had committed an act of bankruptcy and was unable to...

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Citation
openlaw-f5e1bc1e_05bc_4419_8529_cee14e6420df.pdf
Parties
Judgment Creditor: Commissioner of Inland Revenue; Judgment Debtor: Brian Francis Flynn
Court
High Court
Jurisdiction
New Zealand
Judgment Date
2 April 2008
Procedural Posture
Bankruptcy Petition Under Insolvency Act 1967 / Hearing on Creditor's Petition for Adjudication
Outcome
Order for adjudication made 2 April 2008
Legal Topics
Adjudication, Bankruptcy Notice, Debt Recovery, Judgment Enforcement, Costs
Insolvency Bankruptcy Taxation Civil Procedure Adjudication Bankruptcy Notice Debt Recovery Judgment Enforcement +1 more

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Parties

Commissioner of Inland Revenue

Judgment Creditor

Brian Francis Flynn

Judgment Debtor

Procedural Posture

Bankruptcy Petition Under Insolvency Act 1967 / Hearing on Creditor's Petition for Adjudication

Legal Issues

  1. 1 Whether the judgment debtor should be adjudicated bankrupt
  2. 2 Whether the judgment debtor committed an act of bankruptcy and is unable to pay his debts
  3. 3 Whether the debt was established by the District Court judgment and supporting certificate

Ratio Decidendi

The Court adjudicated the debtor bankrupt because the District Court judgment and certificate established the debt, the debtor failed to file the required opposition and affidavit as directed, he effectively conceded he owned no assets to satisfy the debt, and he had committed an act of bankruptcy and was unable to pay; therefore adjudication was just and equitable.

Court Disposition

Order for adjudication made 2 April 2008

Orders

  • Order for adjudication made
  • Costs awarded to the judgment creditor on a 2B basis together with disbursements as fixed by the Registrar