Magic Valley Radiology, PA v. Kolouch

JOHNSON, Justice.

In this case, a judgment creditor seeks to collect a judgment against a corporation from a stockholder and the estate of a deceased stockholder of the corporation. In resolving the issues presented, we address the application of I.C. § 15-3-803(a)(1) (limitation on presentation of claims against a decedent’s estate), the doctrines of res judicata (claim preclusion) and collateral estoppel (issue preclusion), and the statutes of limitation contained in I.C. §§ 5-218(4) (actions for fraud) and 5-224 (actions for other relief).

I

BACKGROUND AND PRIOR PROCEEDINGS.

In 1976,…