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MURPHY v. DEPARTMENT OF TAXES

No. 00-524.

795 A.2d 1131 (2001)

Thomas C. MURPHY and Carol A. Presley v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

Motion for Reargument Denied January 29, 2002.

ENTRY ORDER

Taxpayers appeal a superior court decision granting State of Vermont Department of Taxes' Rule 60(b) motion and upholding the Commissioner's decision that taxpayers are liable for land gains and property transfer taxes pursuant to 32 V.S.A. §§ 9602 and 10006. On appeal, taxpayers argue the superior court: (1) abused its discretion in finding that the elements of estoppel were not met; (2) abused its discretion under Rule 60(b); (3) failed...

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