State of Vermont Department of Taxes v. Tri-State Industrial Laundries, Inc.

This is an interlocutory appeal, certified to this ' Court by the Washington Superior Court under the provisions •of V.R.A.P. 5(b). The underlying dispute involves a determination by the Commissioner of Taxes, supported by detailed findings and conclusions, of a withholding tax deficiency, following a contested case hearing pursuant to the Administrative Procedure Act (A.P.A.), chapter 25 of Title 3. See 32 V.S.A. § 5885(a). The taxpayer properly appealed to the superior court, 32 V.S.A. § 5885(b), by filing.a timely notice of appeal with the Department of Taxes, V.R.C.P. 74(a). At the bottom…