30 Jul 2019
COMMISSIONER OF INLAND REVENUE v W A WALLACE and C W MANCER, as executors of the Estate of KRIS McPHERSON ROBERTSON [2019] NZHC 1820
- Citation
- [2019] NZHC 1820
- Court
- High Court
The strike‑out application was dismissed because the defendants failed to show the Commissioner's pleaded cause of action was so clearly untenable that it could not possibly succeed; the availability of Companies Act remedies and the liquidators' inaction do not preclude a creditor bringing proceedings under the Property Law Act; the question of the defendants' intent (whether merely a preference) and the existence/validity/effect of any security are matters for trial and not resolvable on strike‑out.