Question: What is collateral estoppel ?a. bars relitigation on the same facts or same issuesb. allows relitigation on the same facts or same issuesc. requires that

What is collateral estoppel ?a. bars relitigation on the same facts or same issuesb. allows relitigation on the same facts or same issuesc. requires that the court resolve factual issues in a taxpayers favord. none of these are correct

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