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OWNER-OPERATORS INDEPENDENT DRIVERS ASSN. OF AMERICA v. STATE

(13459)

209 Conn. 679 (1989)

OWNER-OPERATORS INDEPENDENT DRIVERS ASSOCIATION OF AMERICA ET AL. v. STATE OF CONNECTICUT ET AL.

Supreme Court of Connecticut.

Decision released January 31, 1989.

Attorney(s) appearing for the Case

Jeffrey W. King, with whom were K. Michael O'Connell, Stacey L. Savin and, on the brief, Daniel J. Harrold, for the appellants (plaintiffs).

Jane D. Comerford, assistant attorney general, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellees (defendants).

PETERS, C. J., HEALEY, SHEA, CALLAHAN, GLASS, COVELLO and HULL, JS.

PETERS, C. J.

The dispositive issue in this appeal is whether the plaintiffs may, by an independent Superior Court action, recover taxes they have paid pursuant to an unconstitutional statute, or whether they were obliged first to pursue statutorily provided administrative remedies. The plaintiffs, Owner-Operators Independent Drivers Association of America (OOIDA), W. H. Christie & Sons, Inc., and Mark Dennis, doing business as M & J Expeditors, brought suit...

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