Christensen v. Griffes
Supreme Court of Vermont
1Opinion of the CourtGibson, J.
Taxpayers appeal from a judgment in these consolidated class actions in which the superior court concluded that taxpayers are not entitled to interest on tax refunds paid by the Department of Motor Vehicles. They argue that the Fifth Amendment Just Compensation Clause and the Fourteenth Amendment Due Process Clause require payment of interest on the wrongfully collected taxes. We affirm.
In Barringer v. Griffes, 1 F.3d 1331, 1339 (2d Cir. 1993), cert. denied, 510 U.S. 1072 (1994), the United States Court of Appeals for the Second Circuit held that Vermont’s motor vehicle purchase and use tax,…
2Cases cited12 opinions
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