Joseph Dutton - Page 16

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          indication in the record that the equitable estoppel argument was           
          previously raised.  The doctrine of equitable estoppel is not               
          raised in the petition.  Additionally, in his response to a                 
          motion for summary judgment by respondent on the same issue                 
          involved in this case, petitioner did not argue that the doctrine           
          applied.  Respondent has not had the opportunity to respond to              
          the argument and address the elements of the doctrine in relation           
          to the facts of this case.  Therefore, we will not consider                 
          petitioner’s equitable estoppel argument.  In any event, for the            
          reasons stated above, this argument is not supported by the                 
          chronology and facts and circumstances of this case.                        

                                                  Decision will be entered            
                                             for respondent.                          























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