In Michelle T. v. Crozier, 173 Wis. 2d 681, 689 n.10, 495 N.W.2d 327 (1993), the supreme court, discussing the "fundamental fairness" of applying issue preclusion to one of the parties (the court eventually decided that it was fair to do so), recognized that several exceptions to the rule found in Restatement (Second) of Judgments (1980) were relevant to the fairness inquiry. And one of those exceptions states that, even though a particular issue may have been litigated and determined in the prior action, relitigation is not precluded if "the issue is one of law and ... the two actions involve claims that are substantially unrelated." Id., 28, p. 273.