The Law Reports (Appeal Cases)
[1926] AC 155
[PRIVY COUNCIL.]
HOYSTEAD AND OTHERS APPELLANTS; AND COMMISSIONER OF TAXATION RESPONDENT.
ON APPEAL FROM THE HIGH COURT OF AUSTRALIA.
1925 Dec. 17.
LORD SHAW, LORD SUMNER, LORD PHILLIMORE, LORD DARLING, and LORD SALVESEN.
Estoppel
— Estoppel by Judgment
— Admission in previous Litigation
— Matter fundamental to previous Judgment
—
Land Tax Assessment Act, 1910–1916 (Aust.), s. 38, sub-s. 7.