Is there any difference between the actions of the same attorney in one action and the other?

As noted above, the totality of the circumstances approach to the control theory of privity adopted in Watts has prevented courts from fixating on one general rule of application. Nevertheless, several factors indicative of control have emerged. Clearly, the appearance of the same attorney in both actions creates the impression that the interests represented are identical. Id. ("[i]t is of singular significance that the two actions were prosecuted simultaneously by the same law firm"); see Ruiz v. Commissioner of the Dep't of Transp., 858 F.2d 898, 903 (2d Cir.1988) (citing Watts ); In re Arbitration between

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