CHITTENDEN TRUST CO. v. MacPHERSON

No. 58-80.

427 A.2d 356 (1981)

CHITTENDEN TRUST COMPANY, Executor of the Estates of Harlan J. Wilcox and Mary S. Levin v. Stephen J. MacPHERSON, Vermont Commissioner of Finance, Emory A. Hebard, Vermont State Treasurer, and State of Vermont.

Supreme Court of Vermont.

February 3, 1981.


Attorney(s) appearing for the Case

Clarke A. Gravel, Robert B. Hemley and John P. Cain of Gravel, Shea & Wright, Ltd., Burlington, for plaintiff.

M. Jerome Diamond, Atty. Gen., and Harriet A. King, Sp. Asst. Atty. Gen., Montpelier, and Brian J. Gallagher, John Hartje, and Lisa Goldberg Ozer of Kronish, Lieb, Shainswit, Weiner & Hellman, New York City, for defendants.

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


LARROW, Justice.

Chittenden Trust Company, as executor of two closed estates in the Chittenden Probate Court, brought a civil action in Chittenden Superior Court under 32 V.S.A. § 509, seeking recovery of probate distribution fees paid to the state under 32 V.S.A. § 1434(6). Those fees were paid before our decision in In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977), adjudging the fee in reality a tax, and unconstitutional...

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