Legal Opinion
In Re Picket Fence Preview
Supreme Court of Vermont
Decided March 22, 2002No. 01-037PublishedCited by 7 opinions
1Opinion of the CourtAmestoy, C.J.
Taxpayer, Picket Fence Preview, appeals the Chittenden Superior Court order affirming the Commissioner’s determination that taxpayer is not exempt from use tax, pursuant to 32 V.S.A. § 9741(15). Taxpayer argues that: (1) the superior court erred in its interpretation of § 9741(15); (2) the superior court’s finding that taxpayer is not a newspaper was erroneous; and (3) imposition of use tax violates the First Amendment and the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution and the Common Benefits Clause and freedom of speech and of the press guarantees…
2Cases cited16 opinions
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Leathers v. MedlockSupreme Court of the United States · 1991
- Hearst Corp. v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
- State v. DixonSupreme Court of Vermont · 1999
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jordan v. Nissan North America, Inc.Supreme Court of Vermont · 2004
- King v. GorczykSupreme Court of Vermont · 2003
- In Re South Burlington-Shelburne Highway ProjectSupreme Court of Vermont · 2002
- In re M.C., JuvenileSupreme Court of Vermont · 2018
- World Publications, Inc. v. Vermont Department of TaxesSupreme Court of Vermont · 2012
2 more not listed; retrieve them via the Exa API.