BUD CROSSMAN PLUMBING & HEATING v. COMMISSIONER OF TAXES

No. 474-81.

455 A.2d 799 (1982)

BUD CROSSMAN PLUMBING & HEATING v. COMMISSIONER OF TAXES.

Supreme Court of Vermont.

Reargument Denied December 6, 1982.


Attorney(s) appearing for the Case

John Paul Faignant of Miller, Norton & Cleary, Rutland, for plaintiff-appellant.

George Brooks, Montpelier, for defendant-appellee.

Before BARNEY, C.J., and BILLINGS, HILL, UNDERWOOD and PECK, JJ.


PECK, Justice.

This is an appeal by the plaintiff, a Rutland plumbing and heating contractor, from an order of the Washington Superior Court upholding a sales tax deficiency assessed against him by the Vermont Department of Taxes. Plaintiff applied to the Commissioner of Taxes for a hearing in accordance with 32 V.S.A. § 9777. At the conclusion of the hearing, the Commissioner determined the assessment was proper under 32 V.S.A., Chapter 233, whereupon the plaintiff...

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