15 Jul 2021
JOHN ALFRED DOWDEN v COMMISSIONER OF INLAND REVENUE [2021] NZSC 86
- Citation
- [2021] NZSC 86
- Court
- Supreme Court
The application for leave to appeal (and effectively for an extension of time) is dismissed because the proposed appeal lacks sufficient merit: the applicant failed to identify specific grounds, the TRA's credibility findings and contemporaneous documents undermine his case, and there is no real prospect of miscarriage of justice that would justify an extension.