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STATE DEPT. OF TAXES v. TRI-STATE INDUSTRIAL LAUNDRIES, INC.

No. 320-79.

415 A.2d 216 (1980)

STATE of Vermont DEPARTMENT OF TAXES v. TRI-STATE INDUSTRIAL LAUNDRIES, INC.

Supreme Court of Vermont.

April 10, 1980.

Attorney(s) appearing for the Case

M. Jerome Diamond, Atty. Gen., and Paul P. Hanlon, Gen. Counsel, Dept. of Taxes, Montpelier, for plaintiff.

Bloomer & Bloomer, Rutland, for defendant.

Before BARNEY, C. J., DALEY, BILLINGS and HILL, JJ., and SMITH, J. (Ret.), Specially Assigned.

DALEY, Justice.

This is an interlocutory appeal, certified to this Court by the Washington Superior Court under the provisions of V.R.A.P. 5(b). The underlying dispute involves a determination by the Commissioner of Taxes, supported by detailed findings and conclusions, of a withholding tax deficiency, following a contested case hearing pursuant to the Administrative Procedure Act (A.P.A.), chapter 25 of Title 3. See 32 V.S.A. § 5885(a). The taxpayer properly...

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