Opinion ID: 2051745
Heading Depth: 1
Heading Rank: 5

Heading: Authority of Panel

Text: Finally, noting that various civil actions remained pending between the parties in the Superior Court, the panel declared that it has made no findings or determinations or conclusions which affect those cases. The petitioner asserts that the panel had no authority to decide the issue of collateral estoppel or res judicata as it related to its factual findings. We agree. A panel appointed by the Supreme Court pursuant to Rule 10(g) has a limited responsibility  to determine the fair market value of shares held by an ineligible shareholder in a professional service corporation  and has no authority to make rulings of law. The question of whether the parties to this controversy are precluded from re-litigating issues determined by the panel is a question of law and is to be governed by this Court's well-established principles of res judicata or collateral estoppel. Accordingly, that portion of the decision that addresses the question of res judicata or collateral estoppel is quashed.