Supreme Court of Vermont· 1/8/1969
Wheeler v. State
Citations
- 249 A.2d 887
- 127 Vt. 361
- 1969 Vt. LEXIS 238
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- taxing dividends of only those with adjusted gross incomes of $20,000 or more does not deny equal protection to higher income taxpayers
- party challenging constitutionality of statute has burden to demonstrate discrimination to extent that it is arbitrary and unreasonable
- party challenging constitutionality of statute has burden to demonstrate discrimination to extent that it is arbitrary and unreasonable
- a New Hampshire resident who paid income tax on his Vermont-derived income did not establish an equal protection violation because he did not demonstrate that “his burden is increased over that of a [Vermont] resident in an equivalent income position”
Source: CourtListener parenthetical corpus (CC0).
Judges: Holden, Shangraw, Barney, Smith, Iceyser
Read full opinion on CourtListenerCited by
20 cases in this archive cite this case.
- Tarrant v. Department of TaxesSupreme Court of Vermont· 1999-04-09· cited 92×
- Salorio v. GlaserSupreme Court of New Jersey· 1983-06-08· cited 89×
- Rubin v. GlaserSupreme Court of New Jersey· 1980-06-19· cited 38×
- Brady v. StateNew York Court of Appeals· 1992-12-22· cited 35×
- Schievella v. Department of TaxesSupreme Court of Vermont· 2000-10-23· cited 15×
- McGinley v. MadiganAppellate Court of Illinois· 2006-06-01· cited 14×
- Pabst v. Commissioner of TaxesSupreme Court of Vermont· 1978-04-04· cited 13×
- Stevens v. State Tax AssessorSupreme Judicial Court of Maine· 1990-03-15· cited 11×
- Brady v. StateAppellate Division of the Supreme Court of New York· 1991-11-27· cited 9×
- Austin v. State Tax CommissionSupreme Court of New Hampshire· 1974-02-28· cited 8×
- Frey v. Comptroller of the TreasuryCourt of Special Appeals of Maryland· 2009-02-26· cited 8×
- Comptroller of the Treasury v. HickeyCourt of Special Appeals of Maryland· 1997-03-04· cited 6×
- United States v. KansasTenth Circuit· 1987-01-28· cited 5×
- United States v. State of Kan.D. Kansas· 1984-02-08· cited 3×
- American Trucking Associations, Inc. v. ConwayD. Vermont· 1981-05-29· cited 3×
- United States v. KansasD. Kansas· 1984-02-08· cited 3×
- United States v. State of KansasTenth Circuit· 1987-01-28· cited 2×
- Peet v. CommonwealthCommonwealth Court of Pennsylvania· 1998-01-02· cited 1×
- Wheeler v. StateSupreme Court of Vermont· 1969-04-04
- Landgraf v. Vermont Commissioner of TaxesSupreme Court of Vermont· 1972-12-05
Sourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.