Legal Opinion
Chamberlin v. Vermont Department of Taxes
Supreme Court of Vermont
Decided July 30, 1993No. 92-360PublishedCited by 9 opinions
1Opinion of the CourtDooley, J.
The Vermont Department of Taxes appeals from a judgment that taxpayers substantially conformed to the requirements of the builder’s exemption to the land gains tax, see 32 V.S.A. § 10002(f), by preparing a parcel of land for the installation of a modular home by the purchaser of the property. We affirm.
Taxpayers purchased the parcel of land at issue from a seller in a transaction that normally would be subject to a land gains tax of approximately $10,000. Taxpayers claimed exemption from the tax, imposed by 32 V.S.A. § 10001, under what is known as the builder’s exemption. This exemption is…
2Cases cited7 opinions
- Andrews v. LathropSupreme Court of Vermont · 1974
- In Re R.S. Audley, Inc.Supreme Court of Vermont · 1989
- State v. PapazoniSupreme Court of Vermont · 1993
- Langrock v. Department of TaxesSupreme Court of Vermont · 1980
- Kingsland Bay School, Inc. v. Town of MiddleburySupreme Court of Vermont · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lemieux v. Tri-State Lotto CommissionSupreme Court of Vermont · 1995
- Massachusetts Municipal Wholesale Electric Co. v. StateSupreme Court of Vermont · 1994
- Mollica v. Division of Property Valuation & ReviewSupreme Court of Vermont · 2008
- Chamberlin v. Vermont Department of TaxesSupreme Court of Vermont · 1993
- In Re GTSupreme Court of Vermont · 2000
4 more not listed; retrieve them via the Exa API.