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
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