PRINCIPLE STATEMENT

The conditions for application of issue estoppel are: (1) the same question was decided in both proceedings; (2) the judicial decision said to create the estoppel was final; and (3) the parties to the judicial decision or their privies were the same as the parties to the proceedings in which the estoppel is raised or their privies.

RATIO DECIDENDI (SOURCE)

Per Kutigi, JSC, in Okukuje v. Akwido (2001) NLC-581992(SC) at p. 24; Paras B–D.
"One of the conditions to satisfy in order to sustain a plea of issue estoppel is that the parties must be the same in both cases... The conditions for the application of the doctrine are that (1) the same question was decided in both proceedings; (2) the judicial decision said to create the estoppel was final; and (3) the parties to the judicial decision or their privies were the same as the parties to the proceedings in which the estoppel is raised or their privies."
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EXPLANATION / SCOPE

Issue estoppel requires three conditions: (1) the same question was actually and necessarily decided in both proceedings; (2) the prior decision is final; and (3) the parties (or their privies) are the same. The question must be an issue of fact or law that was essential to the prior judgment. The decision must be final and on the merits. The parties must be identical or in privity. Issue estoppel applies even if the causes of action differ. It prevents relitigation of specific issues already determined. The burden is on the party asserting issue estoppel to prove all three conditions. The principle promotes finality and judicial economy.

CASES APPLYING THIS PRINCIPLE