The test for judicial estoppel in Sixth Circuit was set forth in Stephenson v. Malloy, 700 F.3d 265 (6th Cir., Oct. 30, 2012).
The Stephenson court stated:
To support a finding of judicial estoppel, the court must find that:
(1) the debtor assumed a position that was contrary to the one that he asserted under oath in the bankruptcy proceedings;
(2) the bankruptcy court adopted the contrary position either as a preliminary matter or as part of a final disposition; and
(3) the omission did not result from mistake or inadvertence.
In determining whether the debtor’s conduct resulted from mistake or inadvertence, the court must consider whether:
(1) he lacked knowledge of the factual basis of the undisclosed claim;
(2) he had a motive for concealment; and
(3) the evidence indicated an absence of bad faith.