Pacific Coca-Cola Bottling Co. v. Department of Revenue

CARL N. BYERS, Judge.

These cases, which have been consolidated for trial, come before the court on defendant’s Motions for Summary Judgment. Defendant asserts that the same issues were previously litigated by the same parties and that there is no “genuine issue as to any material fact.” Defendant claims that the rules of res judicata and collateral estoppel entitle it to summary judgment.

Plaintiffs respond that the present cases are separate and different causes of action; that the issues in the present cases were not previously litigated and decided and therefore the rules of res judicata…