OPINION
SCHROEDER, Judge.
The issues in this case concern the extent to which the appellants are bound under principles of res judicata or collateral estoppel by a judgment entered in previous litigation between appellant Industrial Park Corporation (hereafter "Industrial Park") and appellee U.S.I.F. Palo Verde Corporation (hereafter "U.S.I.F."). The prior judgment was affirmed by this Court. Industrial Park Corporation v. U.S.I.F. Palo Verde Corporation...
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