What is the burden of proving that a party is estoppel?

MultiRegion, United States of America

The following excerpt is from McFarland v. Carter (In re Int'l Mfg. Grp.), Adv. No. 15-2122-A, Case No. 14-25820-A-11 (Bankr. E.D. Cal. 2021):

The party asserting judicial estoppel bears the burden of proof as to its applicability. Abara v. Altec Indus., Inc., 838 F.Supp.2d 995, 1006 (E.D. Cal. 2011).

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