Lancaster County Bank v. Gregory

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• identifying as “basic elements” of collateral estoppel “(1) an administrative proceeding of a judicial nature, (2) an identity of the parties, and (3) an identity of the issues”
• identifying as “basic elements” of collateral estoppel “(1) an administrative proceeding of a judicial nature, (2) an identity of the parties, and (3) an identity of the issues”
• identifying as “basic elements” of collateral estoppel in a tax proceeding “(1) an administrative proceeding of a judicial nature, (2) an identity of the parties, and (3) an identity of the issues”

Source: CourtListener parenthetical corpus (CC0).