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ARTICLE · 19 APRIL 2022

Collateral Estoppel In Texas

Collateral estoppel, also known as issue preclusion, bars the relitigation of identical issues of fact or law decided in a prior suit.

United StatesTax

Collateral Estoppel

Collateral estoppel, also known as issue preclusion, bars the relitigation of identical issues of fact or law decided in a prior suit.  It applies when the party against whom it is asserted had a full and fair opportunity to litigate the issue in the prior suit.

Offensive and Defensive Use

Collateral estoppel can be applied offensively or defensively. Offensive collateral estoppel is used by a plaintiff seeking to estop a defendant from relitigating an issue that the defendant previously litigated and lost in a suit involving another party.  Defensive use of collateral estoppel is the opposite—that is, the defendant asserts collateral estoppel as an affirmative defense because the plaintiff previously litigated the issue and lost.

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