← All Authorities
United States judicial estoppelincome tax

Reynolds v. Commissioner

861 F.2d 469 (6th Cir. 1988)
JurisdictionUnited States
CourtUnited States Court of Appeals, Sixth Circuit
Year1988
StatusBinding authority

Key Principle

Judicial estoppel may be invoked against the Commissioner of Internal Revenue to preclude him from repudiating a position on which an earlier court-approved stipulation was based, even though that position was not litigated to victory on the merits.

Area of Law

General

Related Cases

Klein v. Martin 607 U. S. 213 (2026)
Ellingburg v. United States 607 U.S. ___ (2026)
Inc. v. Palmquist 607 U.S. 421 (2026)

Ask CommonBench about this case

Get a detailed analysis of Reynolds v. Commissioner and how it applies to your situation.

Explain Reynolds v. Commissioner