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HIRSCH v. VERMONT DEPT. OF TAXES

Nos. 94-229, 94-238, 94-295.

675 A.2d 1318 (1995)

James HIRSCH and Barbara Hirsch v. VERMONT DEPARTMENT OF TAXES David L. MAHER and Karen F. Maher v. VERMONT DEPARTMENT OF TAXES Justine STONE, Richard Stone and Beatrice Guyett v. Joyce ERRECART, Commissioner, Vermont Department of Taxes and the State of Vermont.

Supreme Court of Vermont.

Motion for Reargument Denied October 31, 1995.

Attorney(s) appearing for the Case

Jon R. Eggleston and Peter F. Young of Miller, Eggleston & Rosenberg, Ltd., Burlington, for plaintiffs-appellees Hirsch.

David J. Mullett of Cheney, Brock, Saudek & Mullett, P.C., Montpelier, for plaintiffs-appellees Maher and plaintiffs-appellants Stone and Guyett.

Jeffrey L. Amestoy, Attorney General, and Mary L. Bachman, Special Assistant Attorney General, Montpelier, for Vermont Department of Taxes, Commissioner Errecart, and State of Vermont.

Charles R. Tetzlaff, United States Attorney; Thomas D. Anderson, Assistant United States Attorney, Burlington; Frank W. Hunger, Assistant Attorney General; and Barbara C. Biddle, Jeffrica Jenkins Lee and Jennifer Hay Zacks, Department of Justice, Washington, D.C., for amicus curiae United States.

Before GIBSON, DOOLEY, MORSE and JOHNSON, JJ., and BRYAN, Supr. J., Specially Assigned.

GIBSON, Justice.

In these consolidated appeals, we consider whether 32 V.S.A. § 5822, as it existed in 1989 through 1992, improperly taxed income earned on federal obligations. The Washington Superior Court concluded § 5822 impermissibly taxed such income and held the statute unconstitutional. We conclude that § 5822 as it existed during 1989 through 1992 violates 31 U.S.C. § 3124, which exempts United States stocks and obligations from state taxation...

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