Cassidy v. Commissioner of Internal Revenue
Thomas V. CASSIDY v. COMMISSIONER OF INTERNAL REVENUE
Cassidy v. Comm'r of Internal Revenue, 111 S. Ct. 48 (1990)
Opinion of the Court
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Denied.
How later courts describe this case
Explanatory parentheticals written by citing courts — 2 in all; the most informative distinct ones are shown.
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("Judicial estoppel is a doctrine intended to prevent the perversion of the judicial process.”)
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(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)
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- Direct Air, Inc. v. Fairchild Aircraft, Inc. (In re Direct Air, Inc.)
- Union Carbide Corp. v. Viskase Corp. (In re Envirodyne Industries, Inc.)
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