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FIRST NAT'L BANK OF BOSTON v. AVTEK, INC.

No. 341-75.

360 A.2d 80 (1976)

The FIRST NATIONAL BANK OF BOSTON v. AVTEK, INC. and State of Vermont, et al.

Supreme Court of Vermont.

June 1, 1976.

Attorney(s) appearing for the Case

Frederick deG. Harlow of Ryan, Smith & Carbine, Ltd., Rutland, Francis H. Fox and Richard W. Goldman of Bingham, Dana & Gould, Boston, Mass., for plaintiff.

M. Jerome Diamond, Atty. Gen., and Georgiana O. Miranda, Asst. Atty. Gen., Montpelier, for State of Vermont.

Before BARNEY, C. J., and SMITH, DALEY, LARROW and BILLINGS, JJ.

LARROW, Justice.

The State of Vermont claims to have issued a tax refund of $133,316.00 to Avtek, Inc., in error, and seeks to recover that payment from The First National Bank of Boston, to whom the payment check was turned over for application on Avtek's mortgage indebtedness. Whatever the theory said to justify such recovery, its merits are not before us, and must await resolution in another forum. The Bank asserts that...

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