The causes of action seeking an accounting of the partnerships on the basis that defendants (former partners) withdrew excess profits, were properly dismissed as the tax returns of the respective partnerships state that defendants had positive capital account balances. plaintiff's are bound by the representations that were made in the partnerships' tax returns ( see Acme Am. Repairs, Inc. v Uretsky, 39 AD3d 675, 677, lv dismissed 9 NY3d 979; Naghavi v New York Life Ins. Co., 260 AD2d 252).
We have considered plaintiff's' remaining contentions, including that the motion court's application of the doctrine of judicial estoppel in this case violates the Supremacy Clause of the US Constitution, and find them unavailing.