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United States
judicial estoppelgift tax
Warda v. Commissioner
15 F.3d 533 (6th Cir. 1994)
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
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