Since the decisive issue raised in this CPLR article 78 proceeding to review respondents' final determination, which denied petitioner's Medicaid reimbursement rate appeal for the 1982 rate year, has not previously been litigated in any forum, Supreme Court erred in holding that this proceeding was barred under the doctrine of collateral estoppel. The judgment should, therefore, be reversed and respondents' motion to dismiss the petition denied...
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