Department of Revenue v. Moebius Printing Co.

How courts have described this case

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

• state department of revenue estopped from collecting a tax when the taxpayer relied on department’s representation that it would not collect the tax
• “estoppel may be available as a defense against the government if the government’s conduct would work a serious injustice and if the public’s interest would not be unduly harmed by the imposition of estoppel” (emphasis added)
• taxpayer relied on a departmental letter

Source: CourtListener parenthetical corpus (CC0).