WHITING, Justice.
This is an appeal from a final judgment in favor of the defendant in an action to collect an account. The plaintiff, Kirwan & Company, P.C. (Kirwan), claims that the circuit court erred in sustaining a plea in bar based upon the defenses of res judicata and collateral estoppel filed by the defendant, Wilma L. Pelletier-Baker, also known as Wilma Pelletier (Baker). Counsel stipulated that the evidence in support of the plea is reflected in a written...
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