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estoppel |
Also found in: Legal, Financial, Wikipedia, Hutchinson | 0.02 sec. |
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estoppel (estop´  l),n a preclusion, in law, that prevents a person from alleging or denying a fact because of his or her own previous act or allegation. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Detrimental reliance by the IRS on the (mis)representation; and The court added in a footnote that when the conclusive presumption in Section 622 applies, a party does not need to demonstrate detrimental reliance. The Brock court found no detrimental reliance on the employer's representations, and did not hold the employer responsible for continued coverage. |
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