The following excerpt is from USA. v. Real Property Located at 22 Santa Barbara Dr., 264 F.3d 860 (9th Cir. 2001):
Collateral estoppel is appropriate when "(1) there was a full and fair opportunity to litigate the issue in the previous action; (2) the issue was actually litigated in that action; (3) the issue was lost as a result of a final judgment in that action; and (4) the person against whom collateral estoppel is asserted in the present action was a party or in privity with a party in the previous action." In re Palmer, 207 F.3d 566, 568 (9th Cir. 2000). A stipulation may meet the "fully litigated" requirement where "it is clear that the parties intended the stipulation of settlement and judgment entered thereon to adjudicate once and for all the issues raised in that action." Green v. AncoraCitronelle Corp., 577 F.2d 1380, 1383 (9th Cir. 1978).
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