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Directory Results for BRUCE NELSON, Plaintiff/Counterdefendant/Appellant, to Bruce Nelson, Relator, vs. Commissioner of Revenue, Respondent. A11-2015, Supreme Court, November 14, 2012.. Because the relator cannot establish the elements of equitable estoppel, the tax court did not abuse its discretion when it denied

BRUCE NELSON, Plaintiff/Counterdefendant/Appellant,
Bruce Nelson, Relator, vs. Commissioner of Revenue, Respondent. A11-2015, Supreme Court, November 14, 2012.. Because the relator cannot establish the elements of equitable estoppel, the tax court did not abuse its discretion when it denied