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estoppel
(redirected from Detrimental reliance)

   Also found in: Legal, Wikipedia, Hutchinson 0.04 sec.
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.

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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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