Bassett v. Vermont Tax Department

Decedent, Louise S. Thorn, was killed in an airplane crash, and the claim for her wrongful death resulted in a substantial settlement. The Probate Court for the District of Washington included that settlement amount in computing the decree fee established by 32 V.S.A. § 1434(6) as payable to the state upon the “residue” of an estate when the estate is distributed. The $2340.00 decree fee involved has been paid under protest. Her administrator brought suit for recovery of the claimed excessive fee in Washington Superior Court, where the Vermont Tax Department was substituted for the probate…