Torrington Tax Collector, LLC v. Riley

Summary

The court held that collateral estoppel barred the plaintiff from pursuing a later bank execution against the defendant based on the same municipal tax debt. The defendant's lack of notice and opportunity to challenge the tax debt was actually litigated and necessarily determined in the prior action, and the prior judgment's independent alternative ground did not prevent preclusion. The court also rejected a proposed public-policy exception for municipal tax collection.