Stone v. Errecart
Supreme Court of Vermont
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
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