Title: Department of Taxes v. Murphy

State: vermont

Issuer: Vermont Supreme Court

Document:

Department of Taxes v. Murphy (2004-350); 178 Vt. 269; 883 A.2d 779

2005 VT 84

[Filed 29-Jul-2005]

       NOTICE:  This opinion is subject to motions for reargument under
  V.R.A.P. 40 as well as formal revision before publication in the Vermont
  Reports.  Readers are requested to notify the Reporter of Decisions,
  Vermont Supreme Court, 109 State Street, Montpelier, Vermont 05609-0801 of
  any errors in order that corrections may be made before this opinion goes
  to press.

                                 2005 VT 84

                                No. 2004-350

  Department of Taxes	                         Supreme Court

                                                 On Appeal from
       v.	                                 Lamoille Superior Court

  Thomas C. Murphy and Carol A. Presley 	 April Term, 2005 

  Edward J. Cashman, J.

  William H. Sorrell, Attorney General, and Stephen W. Gould, Special
    Assistant Attorney General, Montpelier, for Plaintiff-Appellee.

  Jeff W. Lively, Moscow, for Defendants-Appellants.

  PRESENT:  Reiber, C.J., Dooley, Johnson and Skoglund, JJ., and 
            Allen, C.J. (Ret.), Specially Assigned 

       ¶  1.  REIBER, C.J.   Taxpayers appeal a superior court decision
  granting State of Vermont Department of Taxes' summary judgment motion and
  thereby requiring taxpayers to pay the unpaid land gains tax pursuant to 32
  V.S.A. §10006.  On appeal, taxpayers argue that the six-year statute of
  limitations in 32 V.S.A. § 5892 bars the Department from collecting the
  land gains tax, and challenge the merits of the underlying tax assessment. 
  We affirm.
   
       ¶  2.  We will briefly summarize the facts because this is the third
  time this case has been appealed to this Court, and the events leading up
  to this appeal are fully recounted in Murphy v. Stowe Club Highlands, 171
  Vt. 144, 761 A.2d 688 (2000) [hereinafter Murphy I], and Murphy v.
  Department of Taxes, 173 Vt. 571,