ELR Citation: ELR 20571
No(s). 166-73 (Vt. Feb 5, 1974)

The Vermont Supreme Court upholds the constitutionality of the state's Land Gains Tax that imposes a levy determined by the gain and the holding period on the sale or exchange of land held less than six years. The plaintiff's claims that the law violates the Equal Protection Clause have failed to ov...