Concurring Opinion by
HARRELL, J.,which MURPHY and WILNER, JJ., join.
I concur in the affirmance of the judgment of the Court of Special Appeals; however, I write separately only to note that I would reach that conclusion solely upon the judicial estoppel analysis in the Majority opinion (Maj. op. at 672-78, 980 A.2d 464-68). The Majority opinion does not persuade me that the rest of its analysis is at all necessary. Thus, I would direct the Court of Special Appeals, in its remand of the case to the Circuit Court for Garrett County for further proceedings, specifically to deny Kamp’s request to terminate his child support obligation and to reconsider Respondent’s motion to modify child support.
Judge MURPHY and Judge WILNER authorize me to state that they join this concurrence.