Pioneer Home Owners Association v. TaxHawk, Inc., 2019 UT App 213 (Dec. 27, 2019)

In this appeal, the court of appeals clarified the application of the “transactional test” used to determine whether claims are the “same claims” for purposes of claim preclusion: “the relevant question [for claim preclusion] under the transactional test is whether a party could and therefore should have brought a claim at the time the lawsuit was filed, not whether a party could and therefore should have done more before or during its lawsuit to better its claim.”  The second case was based on “new and material operative facts sufficient to form a new, distinct transaction.”