Legal Opinion

Stone v. Errecart

Supreme Court of Vermont

Decided February 9, 1996No. 94-295PublishedCited by 28 opinions

1Opinion of the CourtDooley, J.

This is a companion opinion to Hirsch v. Vermont Dep’t of Taxes, 164 Vt. 321, 675 A.2d 1318 (1995), in which we held that where a taxpayer earned income from federal obligations, the method of calculating taxable income required under 32 V.S.A. § 5822 violated 31 U.S.C. § 3124. Unlike the taxpayers in Hirsch, the taxpayers involved in this decision, Justine and Richard Stone and Beatrice Guyett, did not seek a refund from the Commissioner of Taxes pursuant to 32 V.S.A. § 5884(a), but instead went directly to Washington Superior Court and brought a class action. The superior court dismissed…

2Cases cited19 opinions

  1. McCarthy v. MadiganSupreme Court of the United States · 1992
  2. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  3. Woosley v. State of CaliforniaCalifornia Supreme Court · 1992
  4. W. E. B. DuBois Clubs of America v. ClarkSupreme Court of the United States · 1968
  5. Levy v. Town of St. Albans Zoning Board of AdjustmentSupreme Court of Vermont · 1989

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3Cited by28 opinions

  1. Jordan v. StateSupreme Court of Vermont · 1997
  2. Patrick Mullinnex . v. Lisa MenardSupreme Court of Vermont · 2020
  3. Entergy Nuclear Vermont Yankee, LLC v. ShumlinCourt of Appeals for the Second Circuit · 2013
  4. Town of Bridgewater v. Department of TaxesSupreme Court of Vermont · 2001
  5. Town of Victory v. StateSupreme Court of Vermont · 2002

23 more not listed; retrieve them via the Exa API.

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