Chapman Trip says in one of its newsletters the ruling correctly protects substantive property rights.
Court had found arguable case that the owner avoided the taxman.
John Russell has accused Inland Revenue of having a vendetta against him in every case since the mid-1990s.
Defence banking on new evidence of US businessmen.
Spokeswoman and longtime supporter says Banks is positive about outcome.
Jan Bracewell alleged staff at the facility allowed a client to engage in abusive prostitution.
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