J. W. Cain v. United States

The only conclusive evidence in the record to support the summary judgment against the taxpayer, entered upon the basis of estoppel, is that the taxpayer, after negotiations with the Technical Staff, which resulted in an adjustment of an asserted deficiency, signed the waiver form, and the further fact that the statute of limitations had run against the right of the Government to assert a deficiency at the time the taxpayer commenced his refund suit. I cannot accept the view that such facts, standing alone, are sufficient as a matter of law to create an estoppel against the taxpayer.

The…