WHEELER v. STATE

No. 1927.

249 A.2d 887 (1969)

Wilfred R. WHEELER v. STATE of Vermont.

Supreme Court of Vermont. Washington.

January 8, 1969.


Attorney(s) appearing for the Case

Downs & Rachlin, St. Johnsbury, James B. Cleveland, Concord, N.H., and Laurence F. Gardner, Lebanon, N.H., for plaintiff.

Jonathan B. Brownell, Deputy Atty. Gen., for the State.

Before HOLDEN, C.J., and SHANGRAW, BARNEY, SMITH and KEYSER, JJ.


BARNEY, Justice.

The plaintiff is a Vermont taxpayer and a New Hampshire resident. He is seeking reduction of tax levies against his Vermont-earned income on the grounds that they are so formulated as to be unconstitutionally discriminatory. The tax commissioner and then the lower court denied relief and he has appealed.

The facts are not in dispute. The plaintiff lives in Enfield, New Hampshire, and is employed as a salesman by Ward Foods, Inc., of White...

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