tage by litigation on one theory, and then seek an inconsistent advantage by pursuing an incompatible theory." Slater, 871 F.3d at 1180-81, quoting Ryan Operations G.P. v. Santiam-Midwest Lumber Co., 81 F.3d 355, 358 (3d Cir. 1996). The Eleventh Circuit "employs a two-part test to guide district courts in applying

ity and/or detrimental reliance are often present in judicial estoppel cases, they are not required.'" Burnes 291 F.3d at 1286 (citations omitted); Ryan Operations G.P. v. Santiam-Midwest Lumber Co., 81 27 EFTA00799851 Case 9:08-cv-80736-KAM Document 408 Entered on FLSD Docket 06/06/2017 Page 28 of 32 There is a

vity and/or detrimental reliance are often present in judicial estoppel cases, they are not required." Burnes 291 F.3d at 1286 (citations omitted); Ryan Operations G.P. v. Santiam-Midwest Lumber Co., 81 27 EFTA00591488 Case 9:08-cv-80736-KAM Document 401-2 Entered on FLSD Docket 06/02/2017 Page 29 of 33 There i