In Ex parte Flexible Products Co., 915 So. 2d 34 (Ala. 2005), this Court noted the well established principle that "'[c]ollateral estoppel, also known as issue preclusion, is available as a defense to relitigation of an issue in a subsequent suit between the same parties which is not on the same cause of action.'"
' " Lott v. Toomey, 477 So.2d 316, 319 (Ala. 1985). "This additional requirement, that the parties be the same in both actions, is known as the doctrine of mutuality of estoppel.