When White Oak Corp. was informed that the state comptroller had withheld $1.64 million of an $8.3 million arbitration award—kept to cover taxes Connecticut said the company owed—its counsel decided the best strategy in court was to rely on the doctrine of collateral estoppel, which prevents relitigating an issue.

The Connecticut Supreme Court, though, in its Aug. 14 unanimous decision, ruled the doctrine was not triggered. Rather, throughout its 11-page decision, the justices pointed to Connecticut General Statutes 12-39g, which allows for such a deduction to repay state taxes and related penalties.

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