to a judgment. Moore et al, supra, ¶ 0.443[4]. See People ex rel. Gallagher v. District Court, 666 P.2d 550 (Colo.1988). The issue must be identical to the issue that was actually and necessarily decided at a prior proceeding. People ex rel. Gallagher, 666 P.2d at 554. Ruth Michaelson’s claim to the corporate assets in the property division arose from the marriage, not from her status as a corporate shareholder. Although Judge Rothenberg described Ruth Michaelson as a “creditor” and referred to Ervin Michaelson’s fiduciary responsibilities to her, those statements are probably better understood as imperfect analogies. In fact, Ruth Michaelson had a claim to the marital assets which was superi- or to that of a creditor. Tinglof v. Askerlund, 96 Colo. 27, 31, 39 P.2d 1039, 1040 (1934) (<HOLDING>); Stokes v. Dollard, 94 Colo. 206, 209, 29 P.2d
holding jurisdiction over creditor disputes only involves property of estate or resolution affects some other creditor holding that specific statutory provisions take priority over general statutory provisions holding that a wifes interest in property has priority over a general creditor holding that a lender who held a deed of trust had priority over a debtors subsequent judgment creditor holding that property seized by a creditor prior to debtors bankruptcy was property of the estate even though creditor  the irs  held a secured interest  a tax lien  in the property