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Muir v Commissioner of Inland Revenue (CIR)
Judgment date: 8/12/2015
Court: NZCA
Judge: Harrison, Dobson and Gilbert JJ
Citation:
[2015] NZCA 591;
BC201564222;
Catchwords: Estoppel; Estoppel; Issue estoppel; Parties as privies;
Practice and procedure; Abuse of process; Estoppel; Collateral attack;