Legal Opinion
Pizzagalli Construction Co. v. Vermont Department of Taxes
Supreme Court of Vermont
Decided June 4, 1974No. 235-73PublishedCited by 9 opinions
1Opinion of the CourtLarrow, J.
The Washington County Court, in a proceeding under V.R.C.P. 74, affirmed the findings and conclusions of the Commissioner of Taxes with respect to Vermont sales and use tax assessments against appellants. The questions here presented on appeal are, the parties agree, solely questions of law; the Commissioner’s factual findings now stand undisputed, and some of the questions presented below have been waived.
Three general questions are briefed by the appellants. They are:
1. The legality of a sales tax assessment levied as to personal property incorporated into buildings constructed for the…
2Cases cited16 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- Bonnar-Vawter, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Northgate Construction Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1979
- Stephens v. VERMONT DEPARTMENT OF TAXESSupreme Court of Vermont · 1976
- Vermont Investment Capital, Inc. v. Granite Mutual Ins.District Court, D. Vermont · 1989
- Community Christian Church, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
- In Re WoodsSupreme Court of Vermont · 1974
4 more not listed; retrieve them via the Exa API.