Stephens v. VERMONT DEPARTMENT OF TAXES

This is an appeal from the Washington Superior Court which, in May, 1975, sustained a prior determination by the Vermont Commissioner of Taxes. The facts found below were those to which the parties stipulated.

Appellants, the Stephens, are, and were at all times material hereto, residents of Vermont. During the academic year, 1972, they resided temporarily in Coeymans, New York. Mr. Stephens attended nearby Albany College of Pharmacy, and Mrs. Stephens taught at Albany High School. Her gross salary from the Albany School Department was $8,351.67, from which $277.28 was withheld for New York…