Opinion · Supreme Court of the United States
Cassidy v. Commissioner of Internal Revenue
111 S. Ct. 48
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1990-10-01
- Topic
- general
How later courts describe this case
- "Judicial estoppel is a doctrine intended to prevent the perversion of the judicial process.”
- defendant who is allowed, at his own urging, to raise issue for the first time on earlier appeal is judicially estopped from challenging its determination, even though collateral estoppel was incorrectly applied to earlier resolution
Citator
UpLaw has not yet analyzed Cassidy v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.
- Cited by
- 9 opinions
Denied.