American Trucking Associations, Inc. v. Conway

Defendants appeal from a decision of the Washington Superior Court ordering a refund to plaintiffs of taxes paid under 23 V.S.A. §§ 415, 3007 and 3010 and held pursuant to an earlier order of the court in an escrow account since April 21, 1986. At stake is a sum of almost $8 million, plus accrued interest of another million dollars. We affirm.

The history of the prior litigation between these parties is set forth in our opinion in American Trucking Associations, Inc. v. Conway, 152 Vt. 363, 566 A.2d 1323 (1989) (American Trucking 4),1 so we need not repeat it at length here. In brief, in our…