NEUMAN, Justice.
This appeal stems from a broad challenge by taxpayers to the legality and constitutionality of our state government's fiscal practices. The narrower question before us, however, is whether the district court erred in dismissing plaintiffs' petition on issue preclusion grounds. Because we find that the pertinent issues have not been previously litigated or determined, and the State offers no other persuasive basis upon which to uphold the court's dismissal...
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