equitable estoppel
Defined in 3 dictionaries — Case Law, Ballentine's (1916), Bouvier (1914)
Definitions from Case Law
From 353 U.S. 180 - Automobile Club of Mich. v. Commissioner · 1957Most cited · 1,681 citing opinions
The doctrine of equitable estoppel is not a bar to the correction by the Commissioner of a mistake of law.
Ballentine's Law Dictionary
James A. Ballentine · 1916
An estoppel from words or acts which it would be inequitable to permit the maker of them to repudiate. See 134 Am. St. Rep. 172.
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
See Estoppel.