PABST v. COMMISSIONER OF TAXES

No. 355-76.

388 A.2d 1181 (1978)

Fred PABST, Jr. v. COMMISSIONER OF TAXES.

Supreme Court of Vermont.

Motions for Reargument Denied June 6, 1978.


Attorney(s) appearing for the Case

Gravel, Shea & Wright, Burlington, and Robert A. Schnur of Michael, Best & Friedrich, Milwaukee, Wis., for plaintiff.

M. Jerome Diamond, Atty. Gen., and Richard J. King, Asst. Atty. Gen., Montpelier, for defendant.

Before DALEY, LARROW, BILLINGS and HILL, JJ., and KEYSER, J. (Ret.), Specially Assigned.


HILL, Justice.

Appellant seeks refund of amounts paid under the Vermont gift tax law (32 V.S.A. § 7401 et seq.) for the years 1971 and 1972. The basis of appellant's claim is that certain features of Vermont's gift tax statute are unconstitutional.

In 1970, the Legislature passed laws providing for the assessment of estate and gift taxes. Public Acts 1969 (Adj. Sess.) No. 269, § 1, now 32 V.S.A. § 7401 et seq. The gift tax was made applicable...

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