How does collateral estoppel (issue preclusion) operate in subsequent actions?

How does collateral estoppel (issue preclusion) operate in subsequent actions?

• A. A party can relitigate any issue after a government decision.
• B. An issue actually litigated and essential to a judgment cannot be litigated again between the same parties in later actions.
• C. It nullifies the entire prior judgment.
• D. It only applies in criminal cases.

Answer: (B)