For a parabolic equation associated to a uniformly elliptic operator, we obtain a W3,ε\documentclass[12pt]{minimal}
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\begin{document}$$W^{3, \varepsilon }$$\end{document} estimate, which provides a lower bound on the Lebesgue measure of the set on which a viscosity solution has a quadratic expansion. The argument combines parabolic W2,ε\documentclass[12pt]{minimal}
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\begin{document}$$W^{2,\varepsilon }$$\end{document} estimates with a comparison principle argument. As an application, we show, assuming the operator is C1\documentclass[12pt]{minimal}
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\begin{document}$$C^1$$\end{document}, that a viscosity solution is C2,α\documentclass[12pt]{minimal}
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\begin{document}$$C^{2,\alpha }$$\end{document} on the complement of a closed set of Hausdorff dimension ε\documentclass[12pt]{minimal}
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\begin{document}$$\varepsilon $$\end{document} less than that of the ambient space, where the constant ε>0\documentclass[12pt]{minimal}
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\begin{document}$$\varepsilon >0$$\end{document} depends only on the dimension and the ellipticity.