Collateral estoppel “applies only if [1] the issue in the second action is identical to an issue which was raised, necessarily decided and material in the first action, and [2] the party to be bound had a full and fair opportunity to litigate the issue in the earlier action” (Jaber v Elayyan, 191 AD3d 964 [2d Dept 2021] [quotations omitted]). [read post]