State v. Connecticut General Life Insurance Co.

I respectfully dissent.

The judgments of the trial court and the Court of Civil Appeals awarding Connecticut General a recovery are affirmed by this Court solely on the theory that its payment of more taxes than it owed was under duress. I suggest that on the record before ns the Court has reached a legal conclusion for which there is neither substance nor shadow of support in the facts.

It is not held that overpayment was made under actual duress; rather, it is held that overpayment was made under “implied duress.” “Implied duress” is a legal fiction, invented by the courts to give relief to…