STONE v. ERRECART

No. 94-295.

675 A.2d 1322 (1996)

Justine and 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 March 6, 1996.


Attorney(s) appearing for the Case

David J. Mullett of Cheney, Brock, Saudek & Mullett, P. C., Montpelier, for plaintiffs-appellants.

Jeffrey L. Amestoy, Attorney General, and Mary L. Bachman, Special Assistant Attorney General, Montpelier, for defendants-appellees.

Before ALLEN, C.J., and GIBSON, DOOLEY, MORSE and JOHNSON, JJ.


DOOLEY, Justice.

This is a companion opinion to Hirsch v. Vermont Dep't of Taxes, ___ Vt. ___, 675 A.2d 1318 (1995), in which we held that where a taxpayer earned income from federal obligations, the method of calculating taxable income required under 32 V.S.A. § 5822 violated 31 U.S.C. § 3124. Unlike the taxpayers in Hirsch, the taxpayers involved in this decision, Justine and Richard Stone and Beatrice Guyett...

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