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Ex. LAW-067 Legal authority Primary source read

United States v. Ibrahim, 522 F.3d 1003 (9th Cir. 2008) (CAP text)

United States v. Ibrahim, 522 F.3d 1003 (9th Cir. 2008) (CAP text)

United States Court of Appeals for the Ninth Circuit (Legal authority)

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The record

Level
Legal authority
Authority
United States v. Ibrahim, 522 F.3d 1003 (9th Cir. 2008) (CAP text)
Issued
2008-04-14 Apr. 14, 2008
In force
Apr. 14, 2008 (no end date recorded; counted as in force for 120 days)
Character
case

Operative words

First, a party's later position must be "clearly inconsistent" with its earlier position.... Second, courts regularly inquire whether the party has succeeded in persuading a court to accept that party's earlier position, so that judicial acceptance of an inconsistent position in a later proceeding would create "the perception that either the first or the second court was misled"... A third consideration is whether the party seeking to assert an inconsistent position would derive an unfair advantage or impose an unfair detriment on the opposing party if not estopped.... In enumerating these factors, we do not establish inflexible prerequisites or an exhaustive formula (New Hampshire at 750-51)... This court has restricted the application of judicial estoppel to cases where the court relied on, or "accepted," the party's previous inconsistent position.... The application of judicial estoppel is not limited to bar the assertion of inconsistent positions in the same litigation, but is also appropriate to bar litigants from making incompatible statements in two different cases (Hamilton at 782-83)... judicial estoppel "seeks to prevent the deliberate manipulation of the courts," and therefore should not apply "when a party's prior position was based on inadvertence or mistake" (Ibrahim at 1009, applying the New Hampshire factors to the government)

Notes

Judicial acceptance: Doc. 49 at 15 ('This Court agrees' that the ten-percent provision is a safe harbor and that eligibility turns on 'facts and circumstances'), 16, 17, 26, 27; the Ninth Circuit argument is calendared for Oct. 26, 2026 and the United States repeated the positions in its Brief for Appellees at 26, 37-38, 41, 44-45, 49, 58.