Estoppel

News & Analysis as of

Amended Report is Not a Refund Claim

The Commonwealth Court of Pennsylvania en banc unanimously held that an amended report filed by a taxpayer could not be considered a petition for a refund of CNI Tax. Quest Diagnostics Venture, LLC v. Commonwealth, No. 782...more

The Class Action Chronicle - Summer 2015

In This Issue: - The Fairness in Class Action Litigation Act of 2015 - Class Certification Decisions: ..Decisions Granting Motions to Strike/Dismiss Class Claims ..Decisions Denying Motions to...more

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

Backup Anticipation with Obviousness - Dell Inc. v. Elecs. & Telecomms. Research Inst.

Addressing the issue of estoppel and joinder, the U.S. Patent and Trademark Office Patent Trial and Appeal Board (PTAB) denied a petitioner’s challenge, finding the petitioner was estopped from requesting the additional...more

MBHB Snippets: Review of Developments in Intellectual Property Law: Spring 2015 - Vol. 13, Issue 2

In This Issue: - After B&B Hardware, What is the Full Scope of Estoppel Arising From a PTAB Decision in District Court Litigation? - When You Don’t Know What You Know: The Role of Unappreciated Inherency in the...more

Ironside: TCC Orders Hearing of Question on Rule 58 Motion

In Ironside v. The Queen (2015 TCC 116), the Tax Court allowed the Crown’s Rule 58 motion for a determination of a question of law before the hearing, namely whether the taxpayer was estopped from litigating an issue that had...more

Don’t Trust, Verify: What Every Business Needs to Know About Certificates of Insurance

The general rule in New York is that a certificate of insurance (COI), by itself, does not provide insurance coverage. That means that businesses that rely solely on COIs as evidence of their status as additional insureds...more

The Fact That an Argument Is a Loser Is Not Enough to Make It Stand Out in a Crowd

Order Denying Defendant’s Motions for Sanctions and Attorney Fees, Kreative Power, LLC, v. Monoprice, Inc., Case No. 14-cv-02991-SI (Judge Susan Illston) - Little more than a year has passed since the Supreme Court...more

The PTAB Explores Estoppel in New Representative Decision

The Patent Trial and Appeal Board (PTAB) recently announced the addition of its March 26, 2015 decision in Dell, Inc. et al. v. Electronics and Telecomms. Res. Inst., IPR2015-00549 (“the ‘549 IPR”) to its online list of...more

Pennsylvania Court Denies Motion For Summary Judgment Over Facultative Reinsurance Certificates

The Court of Common Pleas of Philadelphia County denied defendant OneBeacon Insurance Company’s (“OneBeacon”) motion for summary judgment against plaintiffs Century Indemnity Company (“Century”) and Pacific Employers...more

Appellate Court Notes

- SC19245 - Nation-Bailey v. Bailey - SC19245 Concurrence - Nation-Bailey v. Bailey Holding that a separation agreement that requires the payment of unallocated alimony and child support ‘‘until the …. [w]ife’s...more

4th Circuit Finds Insurer Was Not Required to Provide Notice Prior to Cancelling Life Insurance Policy for Unpaid Premium

An insured’s failure to make payments on his life insurance policy led it to lapse before his death according to Fourth Circuit Court of Appeals in Wactor v. Jackson National Life Insurance Co., No. 13-2367, 2015 WL 1020653...more

District Court Agrees to Stay Action Pending Inter Partes Review ("IPR") But Only if Defendants Agreed to Be Bound by Estoppel...

After the defendants moved to stay a patent infringement action pending an IPR, the district court analyzed the impact of a potential withdrawal of petitioners from the IPR. The district court began its analysis with the...more

Sixth Circuit Says Ineligible Employee May Still Enjoy FMLA Leave Rights Based on Estoppel Argument

The Family and Medical Leave Act only provides job protected leave rights to eligible employees. Among other eligibility criteria, an employee claiming entitlement to FMLA leave must work at a location with a minimum of 50...more

Seventh Circuit Speaks Again on How the Wisconsin Fair Dealership Law Applies in Arbitration

A few months ago, we commented on an aspect of the interaction between the Wisconsin Fair Dealership Law (WFDL), Wis. Stat. ch. 135, and arbitration, as discussed by the Seventh Circuit in Everett v. Paul Davis Restoration,...more

New York Insurance Law: 2014 Year in Review

Introduction - Perhaps the most significant and dramatic decision of the year played out when the Court of Appeals, New York's highest court, backtracked on an earlier decision regarding the duty to defend. It first...more

Florida’s First District Holds a Cause of Action Exists for “Coverage by Estoppel”

In Bishop v. Progressive Express Insurance Co., 40 Fla. L. Weekly D119a (Fla. Dist. Ct. App. 1st Dist. January 6, 2015), the First District considered a case alleging that the insurer made statements and undertook actions...more

Nevada Supreme Court Doubles Down On Joint Venture By Estoppel

Last March, I wrote about a decision of a panel of the Nevada Supreme Court in In re Cay Clubs, 130 Nev. Adv. 14 (2014). The defendants thereafter sought reconsideration by the Supreme Court sitting en banc. Yesterday, the...more

Addressing an issue of first impression, Connecticut Supreme Court concludes that Insurance Guaranty Association is not estopped...

In Connecticut Ins. Guaranty Association v. Joshua Drown, the Connecticut Supreme Court addressed, as an issue of first impression, whether an insurer’s preinsolvency breach of its duty to defend a claim during an underlying...more

Direct Benefits Estoppel: 7th Cir. Explains How You Can Be Compelled To Arbitrate Without Agreeing To Do So

Everyone knows that you can’t be compelled to arbitrate a dispute unless you’ve agreed to do so. But what everyone knows is sometimes wrong. There are situations in which a person has to arbitrate even though she didn’t sign...more

PTAB Cracking Down on Serial IPR Petitions

November 4, 2014 — The estoppels of 35 U.S.C. §315(e)(1) don’t kick in to bar a petitioner from filing a second inter partes review petition against the same patent until a final written decision is rendered in the first....more

Court Finds Use Of “P” Word Does Not Necessarily A Partnership Make

Last March, I wrote a couple of posts concerning the Nevada Supreme Court’s opinion in In re Cay Clubs, 130 Nev. Adv. 14 (2014). Joint Venturer May Be Partner By Estoppel and “Don’t tell me not to worry, and please don’t...more

Estoppel Certificates: Achieving Certainty

In most every acquisition of a commercial property, the prospective buyer (and the prospective buyer’s lender) will require that the property’s tenants execute an instrument confirming various terms of their respective...more

Illinois Court Holds Insurer Estopped from Relying on Coverage Defenses

In its recent decision in Mt. Hawley Ins. Co v. Certain Underwriters at Lloyd’s, 2014 Ill. App. LEXIS 655 (Ill. App. Ct. Sept. 9, 2014), the Appellate Court of Illinois, First District, had occasion to consider whether...more

Idaho Real Estate & Development Law Update: Lease Not Modified by Estoppel Certificate or by Long Failure to Exercise Rights

In the case of Pocatello Hospital v. Quail Ridge Medical Investor released August 1, 2014, the Idaho Supreme Court covered some new ground and revisited some old ground in ruling that a lease was not modified implicitly by...more

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