Legal Opinion

Leverson v. Conway

Supreme Court of Vermont

Decided October 29, 1984No. 83-157PublishedCited by 10 opinions

1Opinion of the CourtGibson, J.

On May 29, 1982, -while residing in Wisconsin, plaintiff purchased a 1979 Subaru station wagon for the sum of $4325. He paid a five percent sales tax of $216.25 to the state of Wisconsin. In July 1982 plaintiff moved to Vermont. Upon registering his vehicle in Vermont in August 1982, plaintiff was required to pay a use tax of $112 as a condition of registration. The use tax, computed at the rate of four percent on a low book value of $2800 as of the date of registration, was paid by plaintiff under protest. Subsequently, plaintiff brought suit to recover the $112. The matter was submitted to…

2Cases cited25 opinions

  1. Shapiro v. ThompsonSupreme Court of the United States · 1969
  2. Dunn v. BlumsteinSupreme Court of the United States · 1972
  3. Heart of Atlanta Motel, Inc. v. United StatesSupreme Court of the United States · 1965
  4. Memorial Hospital v. Maricopa CountySupreme Court of the United States · 1974
  5. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959

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3Cited by10 opinions

  1. Williams v. VermontSupreme Court of the United States · 1985
  2. Williams v. StateSupreme Court of Vermont · 1990
  3. Greg R. Barringer Judith M. Barringer v. Michael D. GriffesCourt of Appeals for the Second Circuit · 1992
  4. Colchester Fire District No. 2 v. SharrowSupreme Court of Vermont · 1984
  5. Boutin v. ConwaySupreme Court of Vermont · 1990

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