United States v. Robert Asmar and Kathleen Asmar

How courts have described this case

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

• collecting caselaw from all circuits and stating that at least the First, Second, Third, Seventh, and Ninth Circuits have expressly adopted the affirmative misconduct test for estoppel against the government.
• no detriment where a taxpayer is not legally entitled to benefit from an agent's promise not to collect

Source: CourtListener parenthetical corpus (CC0).