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estoppel
(redirected from Detrimental reliance)

   Also found in: Medical, Legal, Wikipedia 0.07 sec.

estoppel

In law, a conclusive admission that cannot be denied. For the rule of estoppel to operate in law, a denial of the truth of the statement or facts relating to it must have been made, and the person hoping to benefit from the estoppel must have acted upon the denial before the true position was known (usually to his or her detriment).


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Detrimental reliance by the IRS on the (mis)representation; and
The court added in a footnote that when the conclusive presumption in Section 622 applies, a party does not need to demonstrate detrimental reliance.
The Brock court found no detrimental reliance on the employer's representations, and did not hold the employer responsible for continued coverage.
 
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