Murphy v. Department of Taxes

Taxpayers appeal a superior court decision granting State of Vermont Department of Taxes’ Rule 60(b) motion and upholding the Commissioner’s decision that taxpayers are liable for land gains and property transfer taxes pursuant to 32 V.S.A. §§ 9602 and 10006. On.appeal, taxpayers argue the superior court: (1) abused its discretion in finding that the elements of estoppel were not met; (2) abused its discretion under Rule 60(b); (3) failed to make adequate findings for this Court to review; and (4) erred in finding taxpayers liable for land gains tax. We affirm.

This case arises from facts we…