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equitable estoppel

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

equitable estoppel n. where a court will not grant a judgment or other legal relief to a party who has not acted fairly; for example, by having made false representations or concealing material facts from the other party. This illustrates the legal maxim: "he who seeks equity, must do equity." Example: Larry Landlord rents space to Dora Dressmaker in his shopping center but falsely tells her a Sears store will be a tenant and will draw customers to the project. He does not tell her a new freeway is going to divert traffic from the center. When she failed to pay her rent due to lack of business, Landlord sues her for breach of lease. Dressmaker may claim he is equitably estopped. (See: estoppel, clean hands doctrine)


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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.
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.
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.
 
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