What is the applicable rule for collateral estoppel?

^10. "The applicable rule was stated as follows in Berry v. City of Santa Barbara (1967) 248 Cal.App.2d 438, 445: 'Collateral estoppel, or estoppel by judgment, is the secondary aspect of res judicata. A final judgment in a prior action between the same parties, or their privies, prevents the relitigation in a subsequent action between them of issues of fact, actually and necessarily litigated and determined between them in the prior action, though the causes of action in the two actions differ. [Citations.]'" (Beverly Hills Nat'l Bank v. Glynn (1971) 16 Cal.App.3d 274, 284.)