The following excerpt is from Juan C. v. Cortines, 657 N.Y.S.2d 581, 679 N.E.2d 1061, 89 N.Y.2d 659 (N.Y. 1997):
We turn our attention now especially to the identity of party aspect of the doctrine. Generally, a party appearing in an action in one capacity is not bound by the doctrine of collateral estoppel in a subsequent action in which the party appears in a different capacity (see, e.g., Green v. Santa Fe Indus., 70 N.Y.2d 244, 254, 519 N.Y.S.2d 793, 514 N.E.2d 105; see also, Restatement [Second] of Judgments 36[2], at 359).
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