Trudeau v. Conway

The plaintiff brought an action in Vermont District Court, Unit No. 2, Addison Circuit for a refund of the purchase and use tax he paid in connection with the purchase of a 1979 Jeep Wagoneer and the subsequent sale of a 1978 Jeep Wagoneer. The court rendered judgment for the plaintiff and the defendant appeals.

The defendant claims that under V.R.C.P. 75 the superior court was the proper forum for the action, and that the district court lacked jurisdiction. The defendant also claims that the findings of fact and conclusions of law are not supported by the evidence, and finally, that if the…