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while the principle of estoppel by judgment is applicable where two causes of action are different, in which case the judgment in the first suit only estops the parties from litigating in the second suit issues .
In a concurring opinion, Tax Court Judge Holmes argued that the Tax Court should have availed itself of this opportunity to rule on whether a decision in a small tax case estops a party from litigating the same issue in a regular tax case.
The equity court merely estops the trustee from denying the receipt of interest at a rate that should have been received and fashions an award that precludes the erring fiduciary from keeping any ill-gotten gains.
A court could find that the demand for appraisal waives the right to dispute coverage, or at least estops a disclaimer after the demand has caused the insured to incur the expense of hiring an appraiser.
the Philippines estops itself from (a) not renewing the U.
4) There are also motions to dismiss that argue the appellant's acceptance of the benefits of a judgment estops the appellant from pursuing reversal on appeal.