Ordered that the judgment is affirmed, with costs.
On appeal, the petitioner contends that the Supreme Court improperly applied the doctrine of collateral estoppel to bar it from challenging the Zoning Board's granting of a parking variance. It is well settled that the doctrine of collateral estoppel is predicated on two requirements. First, the identical issue necessarily must have been decided in the prior action and be decisive of the present action, and second...
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