Supreme Court of Vermont April 9, 1999, 96-608 (Tarrant v. Department of Taxes)

Skoglund, J.

The Vermont Department of Taxes appeals a superior court decision holding that taxpayers Richard and Amy Tarrant are entitled to an income tax credit on their 1989 joint income tax return for their pro rata share of taxes paid by their S corporation to states that did not recognize the pass-through taxation treatment of such corporations.