Rodney Oluo Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 3 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Appeal from a decision of the Commissioner of Customs & Border Control (1), Appeal from an Objection Decision and Assessment (1), Appeal from a previous objection decision (1)
- [Tax Appeal] outcomes — Affirmed the Commissioner's decision.: 1/3, The Appeal is allowed, and the Objection decision is set aside.: 1/3, The appeal was partially allowed, with the Respondent's objection decision upheld except for the consent.: 1/3
Writing characteristics
- Median judgment length ~31383 words
- Includes panel decisions
Citation patterns
- Avg cited authorities/decision: 1.3
- Frequently applied statutes: Tax Appeals Tribunal Act (1), Tax Procedures Act (1)
Sample decisions
Emergency Relief Supplies Limited v Commissioner of Customs & Border Control (Appeal 108 of 2021) [2023] KETAT 173 (KLR) (10 February 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 173 (KLR) · 10 February 2023
Ison Technologies Kenya Limited v Commissioner of Domestic Taxes (Appeal 117 of 2022) [2023] KETAT 299 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 299 (KLR) · 12 May 2023
Keitt Exporters Limited v Commissioner of Domestic Taxes (Tax Appeal 991 of 2022) [2024] KETAT 52 (KLR) (26 January 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 52 (KLR) · 26 January 2024