Corinth State Bank v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that estoppel cannot be applied when the misleading conduct occurred too late for the taxpayer to have relied on it detrimentally
• holding that estoppel cannot be applied when the misleading conduct occurred too late for the taxpayer to have relied on it detrimentally

Source: CourtListener parenthetical corpus (CC0).