May 28, 2020

Tax estoppel.

Under the doctrine, the defendants' act of filing corporate tax returns, signed by one of the defendants, which contained factual statements regarding the plaintiff's ownership interest during the time at issue precludes defendants from taking a contrary position in this litigation.

PH-105 Realty Corp. v. Elayaan, NY Slip Op 02971 (1st Dep't May 21, 2020)

Here is the decision.