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Gallagher v. Best Western Cottontree Inn, 388 P.3d 57 (Idaho 2017), decided 1/19/2017, the Idaho Supreme Court ruled that an LLC could not be estopped from asserting a statute of limitations defense due to its failure to file a certificate of assumed name. Estoppel is an equitable remedy and Idaho law provides a statutory remedy – that a person who suffers a loss due to another’s failure to file a certificate of assumed name can sue to recover damages.
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