Stare Decisis

Superior Court states it was bound by horizonal stare decisis to follow a declaration of unconstitutionality in another Superior Court decision under appeal

the Agency was not bound to amend a return based on a favourable Informal Procedure judgment rendered to a taxpayer in similar circumstances

stare decisis applies horizontally

courts are entitled to give precision to statutory language

statement not obiter if it is an essential part of the Court’s reasoning

stare decisis does not apply horizontally

prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed

prior decision not followed

prior decisions can be departed from where this will reduce uncertainty

consent judgments had no precedential value