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estoppel
(redirected from Equitable estoppel)

    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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The California Supreme Court considered the extent to which the principles of equitable tolling and equitable estoppel apply to extend Code of Civil Procedure Section 337.
A solid foundation in school construction law: over the past year, a ... by Roux, G. Christian / Leadership
Two related judicial doctrines, equitable estoppel and duty of consistency, are available to prevent a taxpayer from treating an item in a certain manner for one tax year but, after the expiration of the statute of limitations, attempting to treat the item in an inconsistent manner in later years.
Market Segment Specialization Program audit guide for shareholder ... by Ely, Mark H. / The Tax Adviser
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.
Closing a case: the form used can expand or limit taxpayers' options by Rood, Joan L. / The Tax Adviser
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