Martha told Bill that he could write a check drawn on her account for $100,000 and deposit it in his bank account as a gift. Bill did so. Two months later, Martha died and Bill became the executor of her estate. Veronica, Martha's daughter, challenged Bill's accounting of Martha's estate, claiming that the transfer of funds from Martha to Bill was void and should be returned to the estate. A court ruled that Martha intended and properly authorized the transfer to be a gift. Bill steps aside as the executor and now Veronica assumes that role. She initiates an action against Newtown Savings & Loan, the bank on which Martha's check was drawn, seeking payment of the funds from the bank on the theory that her mother never authorized the withdrawal. Newton asserts the previous determination that Martha had authorized the transfer to preclude Veronica from asserting in the present action that the withdrawal was not authorized. May Newton assert issue preclusion in this way