In Thomas v. Gordon (2000) 85 Cal.App.4th 113, the court upheld a judgment based on judicial estoppel where there admittedly was no court adoption of the plaintiff's prior position. In that case, the plaintiff doctor placed funds in a corporation controlled by her girlfriend in order to avoid creditors' claims. (Id. at pp. 115-116.) The doctor then filed a bankruptcy petition that did not include an interest in the corporation among her assets. (Id. at p. 117.) After the corporation ceased doing business, the doctor sued her accountant for failure to advise her of the corporation's financial affairs. (Id. at p. 116.) The court held that the situation warranted the application of the doctrine of judicial estoppel even without proof of success in the earlier bankruptcy litigation because: "Appellant brazenly admits that she transferred her most valuable asset--her income stream--to a corporation owned wholly by her paramour in order to keep it out of the hands of her creditors. She then filed for bankruptcy, clearly expecting to reclaim her funds from her trusted friend after all of her lawful debts were discharged. Not once, but three times, she signed documents under oath for filing with the bankruptcy court which claimed to list all of her assets but said nothing about any interest in Women's Health or Nationwide or the funds she allegedly believed were being held for her there. Assuming that the doctrine of judicial estoppel should be applied to an unsuccessful litigant only in the rare situation where the litigant has made an egregious attempt to manipulate the legal system, we agree with the trial court that 'this is as egregious as it gets ... .' " (Thomas v. Gordon, supra, 85 Cal.App.4th at p. 119.) Thomas v. Gordon "involved a brazen admission of such egregious misconduct that it presented a rare situation where judicial estoppel should be applied even though the bankruptcy court did not rely on the debtor's nondisclosures." (Gottlieb v. Kest, supra, 141 Cal.App.4th at p. 147.)