In re O'Brien

In Re: Leo O’Brien and Daniel O’Brien, No. S1146-01 Cncv (Katz, J., Feb. 5, 2004) [The text of this Vermont trial court opinion is unofficial. It has been reformatted from the original. The accuracy of the text and the accompanying data included in the Vermont trial court opinion database is not guaranteed.] STATE OF VERMONT Chittenden County, ss.: S1147-01 CnC IN RE LEO O’BRIEN & DANIEL J. O’BRIEN ENTRY This is a dispute over what constitutes ownership of land for the purposes of taxation under 32 V.S.A. § 3651. Landowners and the town of South Burlington have both moved for summary judgment…