- 10 -
reasonable reliance on the false representation or wrongful
misleading silence of the other party; (4) error in a statement
of facts and not in an opinion or statement of law; and (5) a
resulting detriment to the party relying on the false statement
or misleading silence. See Garland v. Commissioner, T.C. Memo.
1993-190. Petitioner has not proven any of the elements of
equitable estoppel.
For the foregoing reasons,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011