STEPHENS v. VERMONT DEPARTMENT OF TAXES

No. 141-75.

353 A.2d 355 (1976)

David M. STEPHENS and Mary L. Stephens v. VERMONT DEPARTMENT OF TAXES

Supreme Court of Vermont.

February 4, 1976.


Attorney(s) appearing for the Case

Frederick M. Reed, Williston, for plaintiffs.

M. Jerome Diamond, Atty. Gen., and Georgiana O. Miranda and Richard Johnston King, Asst. Attys. Gen., Montpelier, for defendant.

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


SMITH, Justice.

This is an appeal from the Washington Superior Court which, in May, 1975, sustained a prior determination by the Vermont Commissioner of Taxes. The facts found below were those to which the parties stipulated.

Appellants, the Stephens, are, and were at all times material hereto, residents of Vermont. During the academic year, 1972, they resided temporarily in Coeymans, New York. Mr. Stephens attended nearby Albany College of Pharmacy, and Mrs...

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