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BASSETT v. VERMONT TAX DEPARTMENT

No. 291-76.

376 A.2d 731 (1977)

C. David BASSETT, Administrator of the Louise S. Thorn Estate v. VERMONT TAX DEPARTMENT.

Supreme Court of Vermont, Washington.

June 7, 1977.

Attorney(s) appearing for the Case

Richard E. Davis and Gary D. McQuesten, of Richard E. Davis Assoc., Inc., Barre, for plaintiff.

M. Jerome Diamond, Atty. Gen., Richard M. Finn and Greg E. Studen, Asst. Attys. Gen., Montpelier, for defendant.

Before BARNEY, C. J., and DALEY, LARROW and BILLINGS, JJ., and SHANGRAW (C. J., Ret.), Specially Assigned.

LARROW, Justice.

Decedent, Louise S. Thorn, was killed in an airplane crash, and the claim for her wrongful death resulted in a substantial settlement. The Probate Court for the District of Washington included that settlement amount in computing the decree fee established by 32 V.S.A. § 1434(6) as payable to the state upon the "residue" of an estate when the estate is distributed. The $2340.00 decree fee involved has been paid under protest. Her administrator...

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