Collateral estoppel, otherwise known as issue preclusion, precludes a party from relitigating in a subsequent action or proceeding an issue that was clearly raised in a prior action or proceeding and decided against that party regardless of whether the court or the causes of action are the same. The party invoking estoppel has the burden of demonstrating the identity of the issues in the present litigation and the prior determination, and the party seeking to defeat its application has the burden of establishing the absence of a full and fair opportunity to litigate the issue in the prior action.
9th St., LLC v. Deutsche Bank Natl. Trust Co., NY Slip Op 06097 (2d Dep't November 2, 2022)
