584 A.2d 772 DROP ANCHOR REALTY TRUST v. BETTIE C. OUELLETTE, TAX COLLECTOR FOR THE TOWN OF KINGSTON No. 89-475Supreme Court of New Hampshire Rockingham Decided December 28, 1990 1. Res Judicata — Generally — Civil Actions The essence of the doctrine of res judicata is that final judgment by a court of competent jurisdiction […]