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TARRANT v. DEPARTMENT OF TAXES

No. 96-608.

733 A.2d 733 (1999)

Richard and Amy TARRANT v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

Motion for Reargument Denied May 3, 1999.

Attorney(s) appearing for the Case

Robert B. Luce, William Roger Prescott and Christopher D. Roy of Downs, Rachlin & Martin, P.C., Burlington, for Plaintiffs-Appellees.

Jeffrey L. Amestoy, Attorney General, J. Wallace Malley, Jr., Acting Attorney General, and John M. Bagwell, Special Assistant Attorney General, Montpelier, for Defendant-Appellant.

Stephen S. Ostrach, Boston, Massachusetts, for Amicus Curiae New England Legal Foundation.

Present JOHNSON and SKOGLUND, JJ., and ALLEN, C.J. (Ret.), GIBSON, J. (Ret.) and KATZ, Supr. J., Specially Assigned.

SKOGLUND, J.

The Vermont Department of Taxes appeals a superior court decision holding that taxpayers Richard and Amy Tarrant are entitled to an income tax credit on their 1989 joint income tax return for their pro rata share of taxes paid by their S corporation to states that did not recognize the pass-through taxation treatment of such corporations. The Department contends the court erred by construing the newly enacted 32 V.S.A. § 5916, which explicitly disallows...

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