Legal Opinion
Greg R. Barringer and Judith M. Barringer v. Michael D. Griffes
Court of Appeals for the Second Circuit
Decided August 9, 1993No. 857, Docket 92-9062PublishedCited by 15 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
Appellants on this appeal wanted to register and operate an automobile in Vermont that they had purchased in another state. Vermont’s motor vehicle tax scheme imposes a use tax on automobiles; at the same time it grants a credit against the use tax for any sales tax paid to Vermont. Due to the credit, most Vermonters never have to pay the use tax. Non-residents moving to Vermont find themselves in quite a different situation. They are not credited against the use tax for any sales tax they paid in their former state of residence. Instead, they might pay a sales tax in…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
16 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- General Motors Corp. v. City & County of DenverSupreme Court of Colorado · 1999
- Maryland State Comptroller of the Treasury v. WynneCourt of Appeals of Maryland · 2013
- Rhoade v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Christensen v. GriffesSupreme Court of Vermont · 1996
- Murray v. McDonaldDistrict Court, D. Vermont · 1997
10 more not listed; retrieve them via the Exa API.