within 100 miles of Torrington practice in Tax Connecticut

... [3]. Following a hearing pursuant to Practice Book § 18-5, [4] the clerk entered an order of taxation on August 29, 2006, and awarded the defendants $23,935.17. The plaintiff subsequently filed a motion for review of the order of taxation on September 6, 2006. ...

... Marsh Island (island). The plaintiff's complaint alleged that it owned the property on October 1, 2005, and that the assessor had determined that the property was liable for taxation for the tax year 33 2005. The plaintiff alleged ...

... would result in a requirement that a taxpayer that contracts with a "retailer engaged in business in this state" that is also a "nonresident contractor" would be required to pay the applicable sales and use tax twice, an absurd result, for it is well established that double taxation is a ...