Pabst v. Comm'r of Taxes, 388 A.2d 1181 (Vt. 1978). · cites it 2ד” A general provision of the estate and gift tax law (32 V.S.A. § 7475) provides that if a taxpayer’s Vermont gift tax liability for any year is increased, by virtue of a change in federal law, over what the taxpayer would have paid had federal law remained as it was on January…”
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