Id. (citing City of Anna Maria v. Miller, 91 So. 2d 333, 335 (Fla. 1956)).

In this Court, the Debtor seeks relief in the form of a judicial determination that the Charging Lien did not arise under Florida law and should not be given effect. The fact that the relief requested in one case is the flip side of the relief granted in the other case — that is, it is "a different form or measure of relief" — does not preclude application of the doctrine of res judicata under Florida law, so long as the cause of action is substantially the same in both actions. City of Anna Maria v. Miller, 91 So.2d 333, 335 (Fla. 1956). Turning to whether the cause of action is the same, the courts applying Florida law have uniformly held that "[t]he determining factor in deciding whether the cause of action is the same is whether the facts or evidence necessary to maintain the suit are the same in both actions."

PER CURIAM. Affirmed. Department of Agriculture and Consumer Services v. Mid-Florida Growers, Inc., 570 So.2d 892 (Fla. 1990); City of Anna Maria v. Miller, 91 So.2d 333 (Fla. 1956); McKibben v. Zamora, 358 So.2d 866 (Fla.3d DCA 1978); Butler v. RichardBertram Co., 281 So.2d 227 (Fla.3d DCA 1973).

The two identities, as the concepts are applied in the res judicata cases, are rather rigid. See City of Anna Maria v. Miller, 91 So.2d 333 (Fla. 1956); In re Constructors of Fla., Inc., 349 F.2d 595 (5th Cir. 1965), cert. denied sub nom., Coral Gables First Nat'l Bank v. American Sur. Co., 383 U.S. 912, 86 S.Ct. 886, 15 L.Ed.2d 667 (1966). Litigation "incidental to or correlated with" describes, in ordinary parlance, a legal proceeding that occurs as a fortuitous or minor concomitant event of another proceeding, American Heritage Dictionary 665 (New Coll. ed. 1980), or a proceeding with a casual, complementary, parallel, or reciprocal relationship to another proceeding.

Moreover, the fact that a different form of relief is sought — here the taxation of costs against Bashure individually — does not preclude the application of res judicata to bar the maintenance of the second proceeding to tax costs. See City of Anna Maria v. Miller, 91 So.2d 333 (Fla. 1956). The bar applies because the relief sought in both motions was the same: the assessment of costs against Bashure which had been incurred in the will contest proceeding, and which were to be recovered as part of the judgment and as an incident to the primary adjudication.