Graveline v. Kelly

How courts have described this case

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

• Commonwealth cannot be estopped from collecting taxes that erroneously were not collected in the past
• “It is a fundamental legal principle that a State or other sovereignty cannot be es-topped by any acts or conduct of its officers or agents in the performance of a governmental as distinguished from a proprietary function.”

Source: CourtListener parenthetical corpus (CC0).