Kirkpatrick and Another v Commissioner of Inland Revenue - [1962] NZLR 493

Revenue — Income tax — Sheepfarmer omitting value of wool on hand from returns of income — Asessments re-opened for 10 years — Whether wool actually on hand at beginning of 10 year period to be brought into account — Whether taxpayer and Commissioner bound by return for year preceding 10 year period — Whether return one of "particulars of assessment" — Land and Income Tax Act 1954, s. 26.