Union Steam Ship Company of New Zealand Limited v Commissioner of Inland Revenue - [1962] NZLR 656

Estoppel — Whether doctrine can be invoked to prevent exercise of discretion of Commissioner of Inland Revenue

Revenue — Income tax — Commissioner reopening assessment for one year — Later reopening assessments for earlier years on same grounds — Whether discretion exhausted by first reopening — Whether inactivity for some two years raises estoppel against Commissioner — Land and Income Tax Act 1954, s. 22.