Opinion ID: 2536393
Heading Depth: 2
Heading Rank: 5

Heading: whether prudential is judicially estopped from asserting recovery of payment on portions of the cost bill.

Text: ¶ 19. Stewart argues that Prudential is estopped from recovering the fees of the Hinds County Circuit Court associated with preparing the record for the purposes of appeal. Stewart points to the following statement in Prudential's Response to the Stewarts' Second Motion for Rehearing and to Retax Costs, which states that Prudential is seeking to recover the cost of the appeal bond, a cost that Prudential had expressly asked the Stewarts to waive before it was incurred. Stewart argues that because this statement did not mention the costs of the Hinds County Circuit Court, Prudential is judicially estopped from now taking a contrary position in asking for costs above and beyond the bond premium. See Pursue Energy Corp. v. Miss. State Tax Comm'n, 968 So.2d 368, 377 (Miss.2007) (Because of judicial estoppel, a party cannot assume a position at one stage of a proceeding and then take a contrary stand later in the same litigation.). ¶ 20. This issue is without merit. The bill of costs filed with the trial court clearly reveals that Prudential, from the beginning, has sought costs imposed on Prudential by the Hinds County Circuit Court Clerk for preparation of the record for appeal. Moreover, Stewart gleans this earlier statement from Prudential's Response to the Stewarts' Second Motion for Rehearing and to Retax Costs. But the Mississippi Rules of Appellate Procedure do not permit Stewart to file a second motion for rehearing with this Court. Prudential's Response to Stewarts' Second Motion for Rehearing and to Retax Cost is of no consequence to this Court. Thus, this issue has no merit.