F. M. Burlington Co. v. Commissioner of Taxes

This is an interlocutory appeal in which the Commissioner of Taxes seeks to dismiss an appeal taken from a decision made by him under the provisions of 32 V.S.A., chapter 233, entitled Sales and Use Tax.

F. M. Burlington Company — Mondev Burlington, Inc. d/b/a Burlington Square (hereinafter referred to as Burlington Square) by an application to the commissioner sought to obtain an exemption from the imposition of such taxes. See 32 V.S.A. § 9743. On October 3, 1975, the commissioner, after hearing, determined in writing that Burlington Square was not entitled to the claimed exemption.

The…