"Under the doctrine of res judicata or collateral estoppel, a party is barred from relitigating in a state action a claim or issue that is identical to that litigated and resolved in a prior federal action" (73A NY Jur 2d, Judgments § 428, at 193). Petitioner contends that respondent "lost," i.e., waived or abandoned, its claim for reimbursement by failing to "counterclaim" for that relief in the federal declaratory judgment action. However, the District Court explicitly...
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