9 (noting the claimant did not expressly argue equitable estoppel
"presumably because the burden of establishing an equitable estoppel
claim against the government is so daunting").
441) Thus, the doctrine of equitable estoppel
protects the plaintiff's right to file a claim for relief in the same way statutes of limitation protect a defendant's right to repose.
150) Sec Michael Spence, Protecting Reliance: The Emergent Doctrine of Equitable Estoppel
(Oxford: Hart, 1999) at 30-31 (equitable estoppel
as a cause of action and defence); Andrew Robertson, "Satisfying the Minimum Equity: Equitable Estoppel
Remedies After Verwayen" (1996) 20 Melbourne U.
2005) (finding that equitable estoppel
applied to tort claims of fraud and negligence against a non-signatory party because the claims "rely upon, refer to, and presume the existence of the written agreement between the two corporations"); Sunkist Soft Drinks, Inc.
175) The distinction between equitable estoppel
and equitable tolling is important, because when the plaintiff pleads equitable tolling, he does not have to show wrongdoing on the part of the defendant.
This may explain why the appellate court held for the plaintiffs on the ground of equitable estoppel
Further, the Court found that Samsung's equitable estoppel
defense failed; therefore, the patent damages Rambus could seek from Samsung for infringement after June 30, 2005 were not capped by the Infineon royalty payments.
Goldman had "concealed facts" which would have revealed the existence of a cause of action for the plaintiff that would enable the plaintiff to invoke the doctrine of equitable estoppel
so as to prevent the defendants from invoking the statute of repose as a defense.
Because the officers of the predecessor corporation were aware of their lack of authority while the Service was not, the Tax Court held for the IRS based on equitable estoppel
Based on both promissory and equitable estoppel
grounds, the court accepted virtual adoption as that theory.
Courts have frequently applied the doctrine of equitable estoppel
to prohibit either the Service or the taxpayer from reneging on an agreement embodied in a Form 870-AD (see Whitney, 826 F2d 896 (9th Cir.
The court also rejected the taxpayer's equitable estoppel