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CASELLA CONST. v. DEPARTMENT OF TAXES

No. 03-269.

869 A.2d 157 (2005)

2005 VT 18

CASELLA CONSTRUCTION, INC. v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

February 4, 2005.

Attorney(s) appearing for the Case

John A. Serafino of Ryan Smith & Carbine, Ltd., Rutland, for Plaintiff-Appellee.

William H. Sorrell, Attorney General, and Danforth Cardozo, III, Special Assistant Attorney General, Montpelier, for Defendant-Appellant.

Present: DOOLEY, JOHNSON, SKOGLUND and REIBER, JJ., and ALLEN, C.J. (Ret.), Specially Assigned.

ALLEN, C.J. (Ret.), Specially Assigned.

¶ 1. Pursuant to a motion for reargument filed by appellee Casella Construction, Inc. from our decision in Casella Construction, Inc. v. Department of Taxes, No. 03-269 (Vt. March 10, 2004) (unpub.mem.), we consider the question of our jurisdiction over this appeal. Casella maintains that we lack jurisdiction because the Department of Taxes filed an untimely notice of appeal. As discussed below, we conclude that...

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