NOT FOR PUBLICATION
MEMORANDUM
Appeal from the Ninth Circuit
Bankruptcy Appellate Panel
Jury, Kirscher, and Johnson, Bankruptcy Judges, Presiding
Submitted July 9, 2013
The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a)(2).
San Francisco, California
Before: FERNANDEZ, PAEZ, and BERZON, Circuit Judges.
Albert P. Wilcox appeals the Bankruptcy Appellate Panel's (BAP) decision affirming the bankruptcy court's determination that he was not entitled to the benefit of judicial estoppel in his pursuit of a fraud claim against Bill Martin Parker. We affirm.
Wilcox v. Parker (In re Parker), 471 B.R. 570 (B.A.P. 9th Cir. 2012).
We review the BAP's decision de novo. See Boyajian v. New Falls Corp. (In re Boyajian), 564 F.3d 1088, 1090 (9th Cir. 2009). The bankruptcy court's legal conclusions are likewise reviewed de novo, and its "decision whether to invoke judicial estoppel is reviewed for abuse of discretion." Wolfe v. Jacobson (In re Jacobson), 676 F.3d 1193, 1198 (9th Cir. 2012).
The BAP's opinion upholding the bankruptcy court's decision is concise and persuasive. We, therefore, adopt its discussion and determination that on the facts of this case the doctrine of judicial estoppel does not apply.
In his reply brief, Wilcox asserts that Parker commenced his bankruptcy action in bad faith. He did not raise that claim before the BAP or in his opening brief. We decline to consider it. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999).
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AFFIRMED.
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