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estoppel

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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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A partnership by estoppel will be inferred when parties simply hold themselves out as partners and someone relies on that representation.
Liability for someone else's sins: the risks of accounting firm ... by Miller, Richard I. / Journal of Accountancy
Second, as discussed in Reiner, the estoppel doctrine is rarely, if ever, applied to government action.
In re Reiner: estoppel conquers all by Sinclair, Kirk / The Tax Adviser
The building's tenants have received estoppel certificates, a legally required notification when there's an impending sale.
Sale of Hollywood property leads to $18 million profit by Fixmer, Andy / Los Angeles Business Journal
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