Mesaba Aviation Division of Halvorson of Duluth, Inc. v. County of Itasca

How courts have described this case

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

• holding that county officer's erroneous tax advice was not sufficiently \culpable\
• stating estoppel may lie in tax case where “a specific representation is authoritatively made to and invites reliance by a taxpayer * * * ”
• hold ing that county officer’s erroneous tax advice was not sufficiently “culpable”
• “[I]f a specific representation is authoritatively made to and invites reliance by a taxpayer and the taxpayer’s consequent change of position makes it inequitable to retract the representation, estoppel may lie.”

Source: CourtListener parenthetical corpus (CC0).