POLLY'S PROPERTIES v. DEPARTMENT OF TAXES

No. 09-124.

998 A.2d 1047 (2010)

2010 VT 41

POLLY'S PROPERTIES, LLC v. DEPARTMENT OF TAXES.

Supreme Court of Vermont.

Motion for Reargument Denied June 22, 2010.


Attorney(s) appearing for the Case

Michael B. Clapp, Burlington, for Plaintiff-Appellant.

William H. Sorrell, Attorney General, and Suzanne M. Monte, Assistant Attorney General, Montpelier, for Defendant-Appellee.

L. Randolph Amis of L. Randolph Amis, P.C., Burlington, Kevin T. Brennan of Vince & Brennan, P.C., Bristol, John P. Crowley of Kulig & Sullivan, P.C., Rutland, Marilyn F. Hand of Whalen, Hand & Gilmour, PLC, Manchester Center, Allen D. Webster of Lisman, Webster & Leckerling, P.C., Burlington, Paul P. Hanlon, Montpelier, James J. Jamele, Plainfield, Jeffrey P. Kilgore of Kilgore Law Offices, Waterbury, Mark A. Langan, Brian R. Murphy and Karen McAndrew of Dinse, Knapp & McAndrew, P.C., Burlington, Thomas P. Wright of Wright & Reeves, PLC, Woodstock, C. Robert Manby, Jr. of Manby & Babcock, LLP, White River Junction, Mark E. Melendy of Mark E. Melendy, PLLC, Woodstock, John C. Newman of Kenlan, Schwiebert Facey & Goss, P.C., Rutland, Frank V. Petrosino of Paul Frank + Collins P.C., Burlington, Wm. Roger Prescott of Downs Rachlin Martin, PLLC, Burlington, Steven E. Schindler of Schindler Law Office, PLC, Rutland, and Stephen A. Unsworth of Unsworth & Barra PLC, Essex Junction, for Amici Curiae.

Present: REIBER, C.J., DOOLEY, JOHNSON, SKOGLUND and BURGESS, JJ.


SKOGLUND, J.

¶ 1. Polly's Properties, LLC (taxpayer) appeals from a superior court judgment upholding the Department of Taxes' assessment of a property-transfer tax on two parcels of real property transferred to taxpayer as its start-up capital. Taxpayer contends the trial court erred in concluding that, because the transfers did not occur at the time of, or within ninety days thereafter, the filing of taxpayer's articles...

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