Taylor v. Bell

¶1 — Before the doctrine of judicial estoppel may be applied, a party’s initial position — which is subsequently contradicted in a different proceeding — must be accepted by the court to which it is presented. In a proceeding prior to the matter before us on appeal, appellant Reed Taylor’s initial position was rejected by the court to which it was presented. Nevertheless, in this matter, the King County Superior Court applied judicial estoppel, found insufficient evidence of proximate causation, and granted summary judgment in favor of the respondents. Given that Taylor1 did not successfully…