discussed Cited "see" AFD Fund Ex Rel. AmeriServe Food Distribution, Inc. v. Transmed Foods, Inc. (In Re AmeriServe Food Distribution, Inc.) See New Hampshire v. Maine, 532 U.S. 742, 748-49 , 121 S.Ct. 1808 , 149 L.Ed.2d 968 , rehearing denied 533 U.S. 968 , 122 S.Ct. 10 , 150 L.Ed.2d 793 (2001), citing Restatement (Second) of Judgments §§ 17, 27 (1982); D.

discussed Cited "see, e.g." Kingman Reef Atoll Investments, L.L.C. v. United States The Supreme Court also has held that estoppel may run against the government, but that “the Government may not be estopped on the same terms as any other litigant.” Heckler v. Cmty. Health Servs. of Crawford Cnty., Inc., 467 U.S. 51, 60-61 , 104 S.Ct. 2218 , 81 L.Ed.2d 42 (1984); see also New Hampshire v. Maine, 532 U.S. 742, 756 , 121 S.Ct. 1808 , 149 L.Ed.2d 968 , reh’g denied, 533 U.S. 968 , 122 S.Ct. 10 , 150 L.Ed.2d 793 (2001).

discussed Cited "see, e.g." Giles v. St. Charles Health System, Inc. Greene Archives, Inc. v. Marilyn Monroe LLC, 692 F.3d 983, 993 (9th Cir.2012) (judicial estoppel “is an equitable doctrine invoked not only to prevent a party from gaining an advantage by taking inconsistent positions, but also because of general considerations of the orderly administration of justice and regard for the dignity of judicial proceedings, and to protect against a litigant playing fast and loose with the courts”) (citations and internal quotations omitted); see also New Hampshire v. Maine, 532 U.S. 742, 749-50 , 121 S.Ct. 1808 , 149 L.Ed.2d 968 , reh’g denied, 533 U.S. 968 ,…

discussed Cited "see, e.g." Charter Federal Savings Bank v. United States See also New Hampshire v. Maine, 532 U.S. 742, 748-49 , 121 S.Ct. 1808 , 149 L.Ed.2d 968 (2001) reh. denied, 533 U.S. 968 , 122 S.Ct. 10 , 150 L.Ed.2d 793 (2001); U.S. v. Stauffer Chemical Co., 464 U.S. 165, 171 , 104 S.Ct. 575 , 78 L.Ed.2d 388 (1984); Montana, 440 U.S. at 153 , 99 S.Ct. 970 (1979).