QUERO v. VERMONT STATE TAX DEPARTMENT

No. 51-71.

306 A.2d 684 (1973)

Raymond H. QUERO d/b/a Dairy Queen v. VERMONT STATE TAX DEPARTMENT.

Supreme Court of Vermont, Washington.

Reargument Denied July 11, 1973.


Attorney(s) appearing for the Case

Ryan & Ryan, Montpelier, for plaintiff.

Kimberly B. Cheney, Atty. Gen., and James S. Hirsch, Asst. Atty. Gen., for defendant.

Before SHANGRAW, C. J., BARNEY, SMITH and KEYSER, JJ., and MARTIN, Superior Judge.


SHANGRAW, Chief Justice.

This matter originated as an appeal by the plaintiff to the Washington County Court from a decision of the Commissioner of Taxes. The authority for such appeal is contained in 32 V.S.A. § 9275. This appeal was occasioned by reason of the assessment of a claimed meals and rooms tax deficiency against the plaintiff for the taxable period from June 30, 1966 to September 30, 1968, of $1,045.07, which included interest and costs. The Tax Commissioner...

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