Department of Taxes v. Murphy

¶ 1. Taxpayers appeal a superior court decision granting State of Vermont Department of Taxes’ summary judgment motion and thereby requiring taxpayers to pay the unpaid land gains tax pursuant to 32 V.S.A. § 10006. On appeal, taxpayers argue that the six-year statute of limitations in 32 V.S.A. § 5892 bars the Department from collecting the land gains tax, and challenge the merits of the underlying tax assessment. We affirm.

¶ 2. We will briefly summarize the facts because this is the third time this case has been appealed to this Court, and the events leading up to this appeal are fully…