Estoppel by Silence; Such estoppel arises where a person is under duty to speak or failure to speak is inconsistence with honest dealings. An agreement inferred from silence rests upon principles of "estoppel". Letres v Washington Co-op Chick Assn, 8 Wash 2d 64, 111 P2d 594 at 596. Silence to work"estoppel, must announce to bad faith, Wise v US, D.C. Ky. 38 F Supp 130 at 134; and elementsor essentials of such estoppel include: change of position to prejudice a person claiming estoppel, Sherlock v Greaves, , 106 Mont206, 76 P2d 87 at 91; damages if the estoppel is denied, James v Nelson, C.C.A. Alaska , 90 F2d 910 at 917; duty & opportunity to speak, Merry v garibaldi, 48 Cal App 2d 397, 119 P2d 768 at 771; ignorance of facts by person claiming estoppel , Nelson v Chicago Mill & Lumber Corp, C.C.A. Ark 76 F2d 17; inducing person claiming estoppel to alter his position; knowledge of facts & of rights by person estopped, Consoldiated Frieght Lines v Groenen, 10 Wash 2d 672, 117 P2d 966 at 968, misleading of party claiming estoppel, Lincoln v Bennit, Tex Civ App 135S W 2d 632 at 636; reliance upon silence of party sought to be estopped, New York Life Ins Co v Talley, C. C. A. Iowa, 72 F2d 715 at 718 "Silence can only be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. . . We cannot condone this shocking behavior by the IRS. Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities." U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932. "Fraud destroys the validity of everything into which it enters," Nudd v. Burrows, 91 US 426; NUDD v. BURROWS, 91 US 426 (1875) -- US Supreme Court Cases from ... NUDD v. BURROWS, 91 US 426 (1875) ... NUDD ET AL. v. BURROWS, ASSIGNEE. October Term, 1875. [ Nudd v. Burrows 91 US 426 (1875) ...www.justia.us/us/91/426/ - 11k - Cached - Similar pages "Fraud vitiates everything," Boyce v. Grundy, 3 Pet. 210; Volume 1830 -- US Supreme Court Cases from Justia & Oyez Boyce's Executors v. Grundy,, 28 US 210, 3 Pet. 210 (1830) [ Full Text ] Patapsco Ins. Co. v. Coulter,, 28 US 222, 3 Pet. 222 (1830) [ Full Text ] Shanks v. ... www.justia.us/us/year/1830.html - 13k - Cached - Similar pages "Fraud vitiates the most solemn contracts, documents and even judgments." U.S. v. Throckmorton, 98 US 61