Oxx v. Vermont Department of Taxes

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• recognizing the “expressio unius est exelusio alterius” maxim as a relatively weak rule of statutory construction
• permitting exclusion of recapture of investment credit for purpose of calculating Vermont income tax, though federal tax calculations included recaptured amount
• income tax assessment violated Equal Protection and Common Benefits Clauses as applied
• statute requiring taxpayers to pay Vermont income tax on federal recapture of investment credit held unconstitutional as applied to taxpayers who had not derived a state income tax benefit from the investment credit
• “A statute is unconstitutional, as applied, if it treats similarly situated persons differently and the different treatment does not rest upon some reasonable consideration of legislative policy.”

Source: CourtListener parenthetical corpus (CC0).