LOPAS V THE COMMISSIONER OF INLAND REVENUE CA CA253/04
The Court granted special leave to cross-appeal out of time because the parties agreed the matter should be dealt with on that basis and the agreed costs regime; accordingly the application for special leave is granted and the appellant is awarded costs of $700 plus usual disbursements for this application.
Source-derived case information.
- Citation
- openlaw-6ec698e5_8ab6_40f4_b28b_ce5f9edbc90c.pdf
- Parties
- Appellant: JEFFREY GEORGE LOPAS; Respondent: THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 15 August 2005
- Procedural Posture
- Application for Special Leave to Cross Appeal / Decision on Special Leave Application (granted)
- Outcome
- Application for special leave to cross-appeal out of time granted.
- Legal Topics
- Special Leave, Cross Appeal, Costs, Extension of Time
Source-derived case record
Summary, issues, holding and outcome
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Parties
JEFFREY GEORGE LOPAS
Appellant
THE COMMISSIONER OF INLAND REVENUE
Respondent
Procedural Posture
Application for Special Leave to Cross Appeal / Decision on Special Leave Application (granted)
Legal Issues
- 1 Whether special leave to file a cross-appeal out of time should be granted
- 2 Appropriate costs order for the application
Ratio Decidendi
The Court granted special leave to cross-appeal out of time because the parties agreed the matter should be dealt with on that basis and the agreed costs regime; accordingly the application for special leave is granted and the appellant is awarded costs of $700 plus usual disbursements for this application.
Court Disposition
Application for special leave to cross-appeal out of time granted.
Orders
- Application for special leave granted.
- Costs of $700 plus usual disbursements awarded to the appellant.
Full Case Text
Judgment text and source record
1 paragraphs
LOPAS V THE COMMISSIONER OF INLAND REVENUE CA CA253/04 15 August 2005IN THE COURT OF APPEAL OF NEW ZEALAND CA253/04BETWEEN JEFFREY GEORGE LOPAS Appellant AND THE COMMISSIONER OF INLAND REVENUE Respondent Hearing: 15 August 2005 Court: Glazebrook, O'Regan and Robertson JJ Counsel: C E Bibbey for Appellant J H Coleman for Respondent Judgment: 15 August 2005JUDGMENT OF THE COURT A The application for special leave is granted. B Costs of $700 plus usual disbursements are awarded to the appellant. ____________________________________________________________________ REASONS(Given by Glazebrook J) [1] This was an application by the Commissioner for special leave to cross-appeal out of time. [2] The parties have agreed that the application for special leave should be granted on the basis that, if the appellant's appeal is unsuccessful, the Commissioner accepts that costs will lie where they fall both in the High Court and the Court ofAppeal but, if the appellant is successful, then costs will be awarded in the normal way. [3] Accordingly we grant the application for special leave. [4] On this application we award the appellant costs of $700 plus usual disbursements.Solicitors: Tomlinson Paull, Chritchurch for Appellant Crown Law Office, Wellington