Chief counsel applied the four elements of equitable estoppel
set forth in Union Texas International Corp.
In the civil context, the standards to secure equitable estoppel
against the government are dauntingly exacting.
408) Judge Posner did yeoman service for the law in a cogent opinion that reviewed the doctrines and marked off the content, differences, and labels between equitable estoppel
and equitable tolling.
The elements of equitable estoppel
are (1) a representation as to a material fact that is contrary to a later-asserted position, (2) reliance on that representation, and (3) a change in position detrimental to the party claiming estoppel, caused by the representation and reliance thereon.
Finally, it denied Telesmanich's equitable estoppel
argument because it found that the IRS employee's giving inaccurate information did not constitute affirmative misconduct.
The Court of Appeals concluded that the trial court's findings of fact were sufficient to establish equitable estoppel
in Australia is that equitable estoppel
should only protect the reliance
Thus, if those who focus on estoppel are correct in asserting that the coherent end point of the doctrine is as a cause of action (150) (similar to the Australian doctrine of equitable estoppel
(151) or section 90 of the Restatement (Second) of Contracts), (152) then that should be the fate of the principled exception as well.
COURT'S OPINION: The Court of Appeals of New York, reversed the judgment of the appellate court, reinstated the case and remanded it back to the court with instructions that the doctrine of equitable estoppel
was not applicable in the case.
See LaForge, supra note 90, at 246-51 (arguing that courts have eliminated or "radically transform[ed]" the reliance requirement for equitable estoppel
in the arbitration context); Nima H.
and equitable tolling are two distinct tolling doctrines that also encompass more specific tolling rules.
Finally, Pediatric argued that the doctrine of equitable estoppel
prevented the IRS's collection of the deficiency.
In the family law context, the principle of equitable estoppel
is generally applied to bar a former partner from denying parental status when he or she assumed a parental relationship with a child for a period of time.
In such cases, the doctrine of equitable estoppel
can be invoked by the party who has been deceived or misled.
23) A property interest does not exist when a permit was mistakenly issued and equitable estoppel
is not available.