Piche v. Department of Taxes

Taxpayers and the Vermont Department of Taxes both appeal from an order of the Washington Superior Court affirming an assessment of state income taxes for the years 1981,1982 and the first half of 1983 and reversing a 25% penalty imposed against Mrs. Piche’s 1981 tax return for failure to timely pay any state income taxes. We affirm in part and reverse in part.

Throughout 1980 taxpayer Bernard Piche was both a resident and domiciliary of Vermont. In December, 1980, Bernard and his wife, Beverly Piche, separated. One week later, Bernard accepted employment with the Military Sealift Command and…