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United States judicial estoppelgift tax

Warda v. Commissioner

15 F.3d 533 (6th Cir. 1994)
JurisdictionUnited States
CourtUnited States Court of Appeals, Sixth Circuit
Year1994
StatusBinding authority

Key Principle

Judicial estoppel precludes a party from advancing a position contradictory to one previously asserted and accepted by a court, without inquiry into the truth of either statement, in order to preserve the integrity of the courts.

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)

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