Commissioner of Inland Revenue v Molloy - [1992] 3 NZLR 164

Practice and procedure — Costs — Taxation appeal — Unsuccessful appeal by commissioner against decision of Taxation Review Authority — Taxpayer's legal costs — Whether taxpayer should be awarded solicitor/client costs — Whether taxpayer should be awarded substantial costs in excess of normal award — Observations as to cases where solicitor/client costs might be awarded.

Revenue — Income tax — Unsuccessful appeal by commissioner against decision of Taxation Review Authority — Taxpayer's legal costs — Whether taxpayer should be awarded solicitor/client costs — Whether taxpayer should be awarded substantial costs in excess of normal award — Observation as to cases where solicitor/client costs might be awarded.