Legarth v Commissioner of Inland Revenue - [1967] NZLR 312

Income tax — Reopening and amendment of assessments — Amendment within ten years — Formation by Commissioner of opinion that return fraudulent or wilfully misleading — Case stated to Taxation Board of Review — Powers of Board in these circumstances — Land and Income Tax Act 1954, ss. 24, 30 — Inland Revenue Department Amendment Act 1960, ss. 18 (2), 20.