What factors will a court consider in determining whether to apply the doctrine of judicial estoppel?

MultiRegion, United States of America

The following excerpt is from Yenidunya Invs., Ltd. v. Magnum Seeds, Inc., NO. CIV. 2:11-1787 WBS (E.D. Cal. 2012):

In New Hampshire v. Maine, the United States Supreme Court listed three factors that courts may consider in determining whether to apply the doctrine of judicial estoppel in a particular case: first, whether a party's later position would

Page 11

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