Quero v. Vermont State Tax Department

This matter originated as an appeal by the plaintiff to the Washington County Court from a decision of the Commissioner of Taxes. The authority for such appeal is contained in 32 V.S.A. § 9275. This appeal was occasioned by reason of the assessment of a claimed meals and rooms tax deficiency against the plaintiff for the taxable period from June 30, 1966, to September 30, 1968, of $1,045.07, which included interest and costs. The Tax Commissioner subsequently agreed to waive the penalty and revised plaintiff’s tax liability downward to $920.89.

Findings of fact were made by the trial court…