[lemma=bear] [tag=DT] [!□]
[lemma=bear] [tag=DT] [!□=□]
[lemma=bear] [tag=DT] [!(□ | □)]
The proponent of collateral estoppel bears the burden of showing that the issue to be determined in the later proceeding is identical to that determined in the prior proceeding , while the opponent of collateral estoppel bears the burden of proving that it was denied the requisite full and fair opportunity to litigate the issue in the prior action . One who asserts that the court abused its discretion bears the burden of showing such abuse of discretion . Wes Brown , president of the Los Angeles-based automotive marketing firm Iceology , says that while some concepts are still purely the product of design unrestricted , most new concepts shown this year bear some important relationship to near-term production vehicles . But the entity that writes the check to the revenue collection agency is not necessarily the entity that bears the burden of the tax . You must show two forms of identification , one of which must bear a photograph . In its review , the Board stated that while it is not necessary to prove the agent 's authority in every case , where the agency makes a nonfrivolous claim that its agent lacked authority , the appellant bears the burden of proving that the agent had authority to bind the agency . " But I am weak , " she replies , " and cannot bear the fear of God . Herzog 's U.S distributor , which sold only a few hundred cases a year of the New Zealand wines , put new labels , bearing the brand name Mahara , over the original ones and sold through its stock .