Capaldi v. Richards, (Del. Ch. Dec. 8, 2006), read opinion here.

In footnotes 1 through 5, the Chancery Court cites to five other rulings issued in this case for  the reader to obtain a detailed background of the facts and procedural background of this trust-related dispute. This particular decision denied a Motion to Dismiss that was based on judicial estoppel. A helpful discussion of the elements and the prerequisites for the application of judicial estoppel are included in this letter opinion which also emphasized that there is no “formulaic” exercise in applying the principles of judicial estoppel.