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TRAVIA'S INC. v. STATE, DEPT. OF TAXES

No. 12-422.

86 A.3d 394 (2013)

2013 VT 62

TRAVIA'S INC. and Robert and Jill Mellion v. STATE of Vermont, Department of Taxes.

Supreme Court of Vermont.

Motion for Reargument Denied September 19, 2013.

Attorney(s) appearing for the Case

Erin Miller Heins of Langrock Sperry & Wool, LLP, Burlington, for Plaintiffs-Appellants.

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

Present: REIBER, C.J., DOOLEY, SKOGLUND and BURGESS, JJ. and TOOR, SUPR. J., Specially Assigned.

SKOGLUND, J.

¶ 1. Taxpayers are owners and operators of an S-corporation known as Travia's Inc., a small bar and grill in Hinesburg, Vermont. They appealed the Department of Taxes' (DOT) assessment of meals tax and alcoholic beverage tax for the audit years 2006, 2007, and 2008, and corporate income and personal income tax for the audit years 2005, 2006, and 2007. Following a hearing at the Department, the Commissioner of Taxes affirmed the Department's assessments...

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