Pabst v. Commissioner of Taxes

Appellant seeks refund of amounts paid under the Vermont gift tax law (32 V.S.A. § 7401 et seq.) for the years 1971 and 1972. The basis of appellant’s claim is that certain features of Vermont’s gift tax statute are unconstitutional.

In 1970, the Legislature passed laws providing for the assessment of estate and gift taxes. Public Acts 1969 (Adj. Sess.) No. 269, § 1, now 32 V.S.A. § 7401 et seq. The gift tax was made applicable to all gifts made on or after January 1, 1971. Public Acts 1969 (Adj. Sess.) No. 269, § 3 (see note to 32 V.S.A. § 7401). 32 V.S.A. § 7412 provides 1 that the gift tax…