Donlon, once again, fails to demonstrate the first and third elements. The applicability of the WBL to MCPS, and MCPS’s assertion of sovereign immunity and are both quintessential issues of law, not of fact. It doesn’t matter whether a party takes an inconsistent position compared to one taken in previous litigation. Legal arguments are not judicially es-topped. See Thomas, 217 Md.App. at 341 n.5, 92 A.3d 614 (determining that judicial estoppel was inappropriate where appellant asserted inconsistent positions as to his legal status as interpreted in light of an Operating Agreement adopted by the parties). Although, as we have already established, an agency may have simultaneously both State and local characteristics. See Washington Suburban Sanitary Comm’n, 413 Md. at 632, 994 A.2d 411 (<HOLDING>) (citations omitted). Nothing in the record
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