NEW YORK - A panel of the Second Circuit U.S. Court of Appeals on April 4 ruled that judicial estoppel barred a recovery trust's lawsuit against Goldman Sachs & Co. (GS) seeking to recover $63 million in allegedly fraudulent transfers from Adelphia Communications Corp. (ACC) (Adelphia Recovery Trust, et al. v. Goldman Sachs & Co., No. 11-1858, Chapter 11, 2nd Cir.; 2014 U.S. App. LEXIS 6211).