Carol Management Corp. v. Board of Tax Review

The principal issues in this tax appeal are: (1) whether the appeal by the plaintiff, Carol Manage*25ment Corporation, from the decision of the defendant, the Greenwich board of tax review, pursuant to General Statutes (Rev. to 1987) § 12-1181 is collaterally estopped by an earlier action brought by the plaintiff pursuant to General Statutes § 12-119;2 and (2) whether *26the trial court incorrectly determined, contrary to the decision of the defendant, that the plaintiffs property had been overvalued by the tax assessor of the town of Greenwich. We answer both of these questions in the negative and…