CHITTENDEN TRUST CO. v. KING

No. 82-294.

465 A.2d 1100 (1983)

CHITTENDEN TRUST COMPANY v. Harriet A. KING, in her Capacity as Commissioner of Taxes, State of Vermont.

Supreme Court of Vermont.

August 12, 1983.


Attorney(s) appearing for the Case

Allan T. Fisher of Dinse, Allen & Erdmann, Burlington, for plaintiff-appellee.

John J. Easton, Jr., Atty. Gen., and Paul P. Hanlon, Gen. Counsel, Dept. of Taxes, Montpelier, for defendant-appellant.

Before HILL, UNDERWOOD, PECK and GIBSON, JJ., and LARROW, J. (Ret.), Specially Assigned.


HILL, Justice.

Pursuant to 32 V.S.A. § 9773, the Department of Taxes (Department) assessed a compensating use tax of $471 against the Chittenden Trust Company (Bank) for the purchase of a computer software tape valued at $15,700. The Bank appealed the assessment to the Tax Commissioner (Commissioner). 32 V.S.A. § 9777. After conducting a formal hearing, the Commissioner upheld the Department's assessment, whereupon the Bank petitioned the Chittenden Superior...

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