Keathley v. Buddy Ayers Construction, Inc. · ¶55

This case also illustrates another important facet of judicial estoppel: In assessing whether certain circumstances warrant using this equitable tool, courts should apply tests that account for their totality. As this Court has explained, and reiterates today, “‘[t]he circumstances under which judicial estoppel may appropriately be invoked are probably not reducible to any general formulation of principle.’” New Hampshire, 532 U. S., at 750 (alteration in original). This stems from the doctrine’s grounding in equity, which “eschews mechanical rules” and “depends on flexibility.” Holmberg v. Armbrecht, 327 U. S. 392, 396 (1946).

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