Ledyard v. WMS Gaming, Inc.
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The Supreme Court reversed the judgment of the appellate court reversing decision the judgment of trial court and directing summary judgment for the Town of Ledyard, holding that the ambit of Conn. Gen. Stat. 12-161a includes a directly related federal action that is determinative of a municipality's authority to pursue the underlying state collection proceeding.
The Town brought a complaint to collect unpaid taxes for gaming equipment leased by WMS Gaming, Inc. to the Mashantucket Pequot Tribal Nation, for its gaming operations. The Tribal Nation responded by filing a second action in the federal court challenging the Town's authority to impose the taxes. The parties eventually executed a stipulation and motions for summary judgment as to liability only with respect to the federal action attorney's fees. The trial court concluded that the Town was liable for the federal action attorney fees pursuant to section 12-161a. The appellate court reversed, construing section 12-161a to conclude that the Town's liability for attorney's fees under the statute was limited to the collection proceeding in state court and did not include the related federal court proceeding. The Supreme Court reversed, holding that WMS Gaming was entitled to reasonable attorney's fees within the meaning of section 12-161a.
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