Gregoriadis v Commissioner of Inland Revenue - [1986] 1 NZLR 110

Income tax — Estoppel — Res judicata — Taxpayer had been acquitted on charges of wilfully making false income tax returns — Commissioner of Inland Revenue had assessed taxpayer for penal tax for the same tax years — Whether the acquittal estopped the Commissioner from tendering evidence in penal tax proceedings to prove that the taxpayer's returns were false — Land and Income Tax Act 1954, ss 228, 231, 234 and 237.