Department of Transportation v. White Oak Corp.Annotate this Case
The Supreme Court affirmed the judgment of the trial court determining that a money judgment against Department of Transportation had been satisfied, holding that the Department satisfied its judgment to White Oak Corporation.
White Oak was awarded a money judgment in the amount of $8,362,308 against the Department after an arbitration proceeding. The Office of the State Comptroller paid the judgment on behalf of the Department and withheld $1,642,312 for taxes White Oak had owed to the state. White Oak filed a motion asserting that the doctrine of collateral estoppel precluded the comptroller from reducing the payment by any amount for taxes owed because, during a prior arbitration proceeding between the parties, the Department had alleged but failed to prove its claim for taxes owed to the state. The trial court rejected White Oak's claim. The Supreme Court affirmed, holding that Conn. Gen. Stat. 12-39g imposed a mandatory obligation on the comptroller to reduce the amount paid to White Oak by the amount of taxes owed to the state, as those taxes were not the subject of a timely filed administrative appeal.