O'CONNELL, J.
This is an action for back taxes in which the defendant filed a counterclaim alleging an illegal taking of the taxed land by the plaintiff town several years after the tax debt accrued. The plaintiff moved to strike the counterclaim on the ground that it did not arise out of the same transaction that was the subject of the complaint. Practice Book § 116. The defendant failed to file an opposition memorandum five days before the hearing date, arriving...
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