Issue preclusion is the term currently preferred for a concept previously called collateral estoppel; and claim preclusion is the term currently preferred for res judicata. Bravo-Fernandez v. United States, ___ U.S. ___, ___ n. 1, ___________ (2016). In Bravo-Fernandez, the Court described the related terms of issue and claim preclusion as follows (internal quotations and additions omitted):
• Issue preclusion: “In criminal prosecutions, as in civil litigation, the issue-preclusion principle means that “when an issue of ultimate fact has once been determined by a valid and final judgment, that issue cannot again be litigated between the same parties in any future lawsuit.”
• Claim preclusion: “instructs that a final judgment on the merits forecloses successive litigation of the very same claim.”
Jack Townsend offers this blog in conjunction with his Federal Tax Procedure Books, currently in the 2019 editions (Student and Practitioner). Annual editions of the books are published in August. Those books may be downloaded from SSRN (see the page link in the top right hand column of this blog title 2019 Federal Tax Procedure Book & Updates). In addition, Jack uses this blog to discuss issues of federal tax procedure.
Tuesday, November 29, 2016
Revised Terminology: Issue Preclusion Rather than Collateral Estoppel and Claim Preclusion Rather than Res Judicata (11/29/16)
I have just read the decision in Bravo-Fernandez v. United States, 580 U.S. ___, ___ n. 1, & ___, n. 2, 137 S. Ct. 352, 356 n. 1 & 359 n. 2 (2016), here and GS here, which was decided today. Based upon that decision I have modified the book at several points to use the terms issue preclusion instead of collateral estoppel and claim preclusion instead of res judicata. The following is a goodnote I have added to discuss that change.
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