MAYFIELD, Judge.
This is an appeal from an order of the Pulaski County Circuit Court which held that the appellant, Wal-Mart Stores, Inc., is "collaterally estopped from recovering any sums under the `tail coverage' from the Arkansas Property and Casualty Insurance Guaranty Fund (Fund) and is bound by the Eighth Circuit's opinion." The appellee is the Administrator of the Fund and is also Ancillary Receiver of Transit Casualty Company.
In 1982, Wal-Mart, a...
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