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the Government from a potential whipsaw in these cases by taking
inconsistent positions in the respective notices of deficiency.
1. Judicial Estoppel
At the outset, Faye contends that we should not make an
independent determination in this case as to whether the payments
in question constitute alimony or a property settlement.
Instead, Faye maintains that John is estopped by the doctrines of
judicial estoppel, res judicata, the law of the case, stare
decisis, and waiver from arguing that the payments represent
alimony. Faye asserts that in the Florida State court
litigation, John argued, and the Florida State courts accepted,
the position that the Stipulation and Final Judgment was a
property settlement agreement. Consequently, Faye contends that
we should find that the payments in issue constitute nontaxable
payments received pursuant to a property settlement.
Judicial estoppel focuses on the relationship between a
litigant and the courts and seeks to protect the integrity of the
judicial process by preventing a party from successfully
asserting one position before a court and thereafter asserting a
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