AIG INS. MANAGEMENT v. DEPT. OF TAXES

No. 14-312.

134 A.3d 1232 (2015)

2015 VT 137

AIG INSURANCE MANAGEMENT SERVICES, INC. v. VERMONT DEPARTMENT OF TAXES.

Supreme Court of Vermont.

November 20, 2015.


Attorney(s) appearing for the Case

Eric A. Poehlmann and Wm. Roger Prescott of Downs Rachlin Martin PLLC, Burlington, for Plaintiff-Appellee/Cross-Appellant.

William H. Sorrell , Attorney General, and Mary L. Bachman and Margaret A. Burke , Assistant Attorneys General, Montpelier, for Defendant-Appellant/Cross-Appellee.

Present: REIBER, C.J., DOOLEY, SKOGLUND, ROBINSON and EATON, JJ.


¶ 1. This case presents the question of whether Mount Mansfield Company, Inc. (MMC) had unitary operations with AIG Insurance Management Services, Inc. (AIG) such that AIG was required to include MMC as part of the AIG unitary group on its Vermont corporate income tax return. It also raises...

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