...litigated and determined" in a prior action ( see, Restatement [Second] of Judgments § 27, quoted in Koch v Consolidated Edison Co., 62 N.Y... default, a confession of liability, a failure to place a matter in issue by proper pleading or even because of a stipulation ( see, Restatement [Second] of Judgments § 27 comments d, e, at...( see, Schwartz v Public Administrator, 24 N.Y.2d 65, 72, supra; Restatement [Second] of Judgments § 28 comment b, at 275-276; see, id. § 29 [7] and comment i, at 292, 297...