Oxx v. Vermont Department of Taxes

Gordon and Carol Oxx, Vermont income taxpayers, appeal the superior court’s decision affirming the Vermont Commissioner of Taxes’ assessment of their personal income tax for 1986, claiming it was $13,404 too high. They challenge the assessment on two grounds: (1) Vermont’s personal income tax may not be applied to recapture of federal investment tax credit under 32 V.S.A. § 5822, and (2) if it can be so applied, the commissioner’s application of § 5822 in this case violated the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution and Chapter I, Article 7 of…