REASONS FOR DECISION (Re:  [32] Hearing Held - Trial, [1] Complaint) Court agrees with the reasoning of both the Seventh Circuit and Judge Dodd & finds that while the Debtor is prohibited by the doctorine of judicial estoppel from asserting the claim against CMG, the Trustee is not. Within 30 days of the entry of these reasons, counsel for the Trustee shall submit an order in conformity with the foregoing reasons. IT IS SO ORDERED. (melo, )