DEPARTMENT OF TAXES v. MURPHY

No. 04-350.

883 A.2d 779 (2005)

2005 VT 84

DEPARTMENT OF TAXES v. Thomas C. MURPHY and Carol A. Presley.

Supreme Court of Vermont.

July 29, 2005.


Attorney(s) appearing for the Case

William H. Sorrell, Attorney General, and Stephen W. Gould, Special Assistant Attorney General, Montpelier, for Plaintiff-Appellee.

Jeff W. Lively, Moscow, for Defendants-Appellants.

Present: REIBER, C.J., DOOLEY, JOHNSON and SKOGLUND, JJ., and ALLEN, C.J. (Ret.), Specially Assigned.


REIBER, C.J.

¶ 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.

¶...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases