Fifth, *** the truth of one must necessarily preclude the truth of the other.” Department of Transportation v. Coe, 112 Ill. App. 3d 506, 509-10 (1983). We do not believe that judicial estoppel is applicable in the instant case. Despite the plaintiffs contentions to the contrary, nothing in the record suggests the defendant maintained before the Commission that this plaintiff was covered under the Jones Act. Instead, the record reveals that defendant simply challenged whether the plaintiffs injury “arose out of and in the course of employment.” Moreover, both parties have petitioned the Commission for a review of the arbitrator’s decision, and thus the Commission’s determination is not final. See Buroff v. Board of Fire & Police Commissioners, 248 Ill. App. 3d 626, 629 (1993) (<HOLDING>). Before a proceeding can have a preclusive
holding that petitioner could not collaterally attack his state court conviction on a petition for review of an agency decision holding an agency decision is not final during the time the agency considers a petition for review holding that the power of any administrative agency to reconsider its final decision exists only where the statutory provisions creating the agency indicate a legislative intent to permit the agency to carry into effect such power holding that the supreme court has final appellate review of agency decisions recognizing that courts accord significant deference to an agency decision where agency expertise is involved