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Collateral estoppel (CE), known in modern terminology as issue preclusion, is a common law estoppel doctrine that prevents a person from relitigating an issue. One summary is that, "once a court has decided an issue of fact or law necessary to its judgment, that decision ... preclude[s] relitigation of the issue in a suit on a different cause of action involving a party to the first case". [1]
An Estoppel Certificate (or Estoppel Letter) is a document commonly used in due diligence in real estate and mortgage activities. It is based on estoppel, the legal principle that prevents or estops someone from claiming a change in the agreement later on. [1] It is used in a variety of countries for commercial and residential transactions.
Case history; Prior: Sunnen v. Commissioner, 161 F.2d 171 (8th Cir. 1947): Holding; The general rule of res judicata applies to tax proceedings involving the same claim and the same tax year, while the doctrine of collateral estoppel, which is a narrower version of the res judicata rule, applies to tax proceedings involving similar or unlike claims and different tax years.
Due process developed from clause 39 of Magna Carta in England. Reference to due process first appeared in a statutory rendition of clause 39 in 1354 thus: "No man of what state or condition he be, shall be put out of his lands or tenements nor taken, nor disinherited, nor put to death, without he be brought to answer by due process of law."
Estoppel forms part of the rules of equity, which were originally administered in the Chancery courts. Estoppel in English law is a doctrine that may be used in certain situations to prevent a person from relying upon certain rights, or upon a set of facts (e.g. words said or actions performed) which is different from an earlier set of facts.
The doctrine of direct estoppel prevents a party to litigation from relitigating an issue that was decided against that party. [1] Direct estoppel and collateral estoppel are part of the larger doctrine of issue preclusion. [2] Issue preclusion means that a party cannot litigate the same issue in a subsequent action. [3]
The Due Process Clauses apply to both natural persons, including citizens and non-citizens, as well as to "legal persons" (that is, corporate personhood). The Fifth Amendment's Due Process Clause was first applied to corporations in 1893 by the Supreme Court in Noble v. Union River Logging R. Co. [16] Noble was preceded by Santa Clara County v
Substantive due process is a principle in United States constitutional law that allows courts to establish and protect substantive laws and certain fundamental rights from government interference, even if they are unenumerated elsewhere in the U.S. Constitution.