Legal Opinion
Chittenden Trust Co. v. King
Supreme Court of Vermont
Decided August 12, 1983No. 82-294PublishedCited by 15 opinions
1Opinion of the CourtHill, J.
Pursuant to 32 V.S.A. § 9773, the Department of Taxes (Department) assessed a compensating use tax of $471 against the Chittenden Trust Company (Bank) for the purchase of a computer software tape valued at $15,700. The Bank appealed the assessment to the Tax Commissioner (Commissioner). 32 V.S.A. § 9777. After conducting a formal hearing, the Commissioner upheld the Department’s assessment, whereupon the Bank petitioned the Chittenden Superior Court for relief. Id. § 9817; V.R.C.P. 74. The Commissioner’s determination was subsequently reversed by the superior court, which reasoned that the…
2Cases cited6 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- In Re Middlebury College Sales and Use TaxSupreme Court of Vermont · 1979
- Wetterau, Inc. v. Department of TaxesSupreme Court of Vermont · 1982
- Mt. Mansfield Television, Inc. v. Vermont Commissioner of TaxesSupreme Court of Vermont · 1975
- Standard Register Co. v. Commissioner of TaxesSupreme Court of Vermont · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Hasbro Industries, Inc. v. NorbergSupreme Court of Rhode Island · 1985
- First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- Retail Systems, Inc. v. CNA Insurance CompaniesCourt of Appeals of Minnesota · 1991
10 more not listed; retrieve them via the Exa API.