Hoysted v Federal Commissioner of Taxation; 16 Dec 1921

References: (1921) 29 CLR 537, [1921] HCA 56
Links: Austlii
Coram: Knox CJ, Higgins and Starke JJ
High Court of Australia – Higgins J coined the term ‘issue estoppel’.
This case is cited by:

  • Appeal from – Hoystead -v- Commissioner of Taxation PC ([1926] AC 155, [1925] All ER 56, (1926) 42 TLR 207, 67 ER 313)
    Lord Shaw: ‘In the opinion of their Lordships it is settled, first, that the admission of a fact fundamental to the decision arrived at cannot be withdrawn and a fresh litigation started, with a view of obtaining another judgment upon a different . .
  • Cited – Virgin Atlantic Airways Ltd -v- Zodiac Seats UK Ltd SC (Bailii, [2013] UKSC 46, [2013] 3 WLR 299, [2014] 1 AC 160, [2013] WLR(D) 265, [2013] RPC 29, [2013] 4 All ER 715, Baili Summary, WLRD, UKSC 2010/0013, SC Summary, SC)
    Virgin Atlantic Airways Ltd sought to recover damages exceeding £49,000,000 for the infringement of a European Patent which did not exist in the form said to have been infringed. The Technical Board of Appeal of the European Patent Office had . .