Withdrawal of Declaratory Claim Bars Subsequent Performance Claim

An appellant, having previously withdrawn a declaratory claim concerning employer liability for missing disability insurance coverage without reservation in an initial action, subsequently filed a new action seeking damages for newly accrued losses based on the same underlying facts. The court reasoned that the unconditional withdrawal of a declaratory claim has the same legal effect as its dismissal, thus creating *res judicata* regarding the substantive claim, which subsequently bars a later performance claim based on the identical legal issue. Consequently, the lower court correctly refused to entertain the subsequent performance claim, leading to the dismissal of the appeal.