In Jogani v. Jogani (2006) 141 Cal.App.4th 158, the plaintiff asserted a partnership interest in certain family-owned partnerships, even though, as the losing defendant in two prior lawsuits, he had claimed no interest in the partnerships during his judgment debtor exams. (Jogani, at pp. 164-167.) Jogani first noted that the purpose of judicial estoppel is to protect the integrity and dignity of the judicial process. (Jogani, supra, 141 Cal.App.4th at p. 169.) Although judicial estoppel also protects the opposing party from unfair strategy, the point of the doctrine is not the connection between the parties, but the connection between one party and the court. (Id. at p. 170.) Accordingly, the court stated that "the factor of success--whether the court in the earlier litigation adopted or accepted the prior position as true--is of particular importance." (Ibid.) The court then proceeded to conclude that the plaintiff had taken totally inconsistent positions in separate judicial proceedings, and that the positions had not been taken as the result of ignorance or mistake. (Jogani, supra, 141 Cal.App.4th at pp. 171-172.) Thus, all of the Jackson factors except success were satisfied. Nevertheless, the court refused to apply the doctrine of judicial estoppel, reasoning that the court had not considered the substance of the judgment debtor's testimony in the exam, much less adopted it or accepted it as true. (Id. at p. 174.) As a result, there was no risk of inconsistent court determinations, and no threat to judicial integrity. (Ibid.) The court noted that under the rules of evidence, prior inconsistent statements, whether or not they are under oath, may be admitted to prove the truth of the matter asserted as well as for impeachment. (Jogani, supra, 141 Cal.App.4th at p. 174.) For this reason, " 'judicial estoppel is applied with caution to avoid impinging on the truth-seeking function of the court because the doctrine precludes a contradictory position without examining the truth of either statement.' " (Id. at p. 175.)