FALOON v COMMISSIONER OF INLAND REVENUE [2017] NZCA 5

FALOON v COMMISSIONER OF INLAND REVENUE [2017] NZCA 5

The second application for recall was declined because the applicant sought to re-argue issues already decided and failed to satisfy the Horowhenua County v Nash test for recall.

Source-derived case information.

Citation
[2017] NZCA 5
Parties
Applicant: Clarence John Faloon; Respondent: Commissioner of Inland Revenue
Court
Court of Appeal
Jurisdiction
New Zealand
Judgment Date
9 February 2017
Procedural Posture
Application for Recall (court of Appeal) / Decision on Second Application for Recall (on the Papers)
Outcome
Second application for recall declined.
Legal Topics
Recall of Judgment, Reopening Proceedings, Res Judicata, Finality of Litigation, Horowhenua County V Nash Test
Administrative Law Tax Law Civil Procedure Recall of Judgment Reopening Proceedings Res Judicata Finality of Litigation Horowhenua County V Nash Test

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Parties

Clarence John Faloon

Applicant

Commissioner of Inland Revenue

Respondent

Procedural Posture

Application for Recall (court of Appeal) / Decision on Second Application for Recall (on the Papers)

  1. 1 Whether the second application for recall meets the test established in Horowhenua County v Nash (No 2)
  2. 2 Whether arguments already raised and determined in these and other proceedings justify recall or reopening

Ratio Decidendi

The second application for recall was declined because the applicant sought to re-argue issues already decided and failed to satisfy the Horowhenua County v Nash test for recall.

Court Disposition

Second application for recall declined.

Orders

  • Second application for recall is declined.