Legal Opinion

Ruppert v. Commissioner of Taxes

Supreme Court of Vermont

Decided January 2, 1952No. 1791PublishedCited by 9 opinions

1Opinion of the CourtBlackmer, J.

This proceeding originated before the commissioner of taxes under V. S. 47, § 973, to obtain a revision of taxes assessed under V. S. 47, §§ 949-951. Relief was denied, and the complainant appealed to the Washington County Court under V. S. 47, § 974. To the plaintiff’s petition the defendant demurred; the demurrer was sustained; the plaintiff excepted; and the cause was passed to this Court.

The petition shows these facts. The plaintiff is a New York corporation with its principal place of business in New York City. The defendant is the commissioner of taxes of this state. The plaintiff has…

2Cases cited17 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  3. United States v. Scophony Corp. of AmericaSupreme Court of the United States · 1948
  4. State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
  5. Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951

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3Cited by9 opinions

  1. State v. MorrillSupreme Court of Vermont · 1969
  2. Jeter v. Austin Trailer Equipment Co.California Court of Appeal · 1953
  3. Commonwealth v. American Radiator & Standard Sanitary Corp.Supreme Court of Virginia · 1960
  4. Emsco Pavement Breaking Corp. v. City of Los AngelesCalifornia Court of Appeal · 1959
  5. Anchor Hocking Glass Corp. v. BarberSupreme Court of Vermont · 1954

4 more not listed; retrieve them via the Exa API.

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