In its decision in 12 New St., LLC v National Wine & Spirits, Inc., 196 3d 883, the Appellate Division, Third Department, said its "longstanding doctrine of judicial estoppel has been succinctly stated as follows:
Where a party assumes a position in one legal [action or] proceeding and succeeds in maintaining that position, that party may not subsequently assume a contrary position in a second [action or] proceeding because its interests have changed.
In order for the doctrine of judicial estoppel to apply, there must be a showing that the party taking the inconsistent position had benefited from the determination in the prior action or proceeding based upon the position it advanced there and "For the doctrine to apply, there must be a final determination endorsing the party's inconsistent position in the prior proceeding."
Click HERE to access the Appellate Division's decision in 12 New Street, LLC.
Also, click HERE to access Matter of Roberts v New York City Office of Collective Bargaining, 2010 NY Slip Op 32953(U), [Not selected for publication in the Official Reports].