AIG Insurance Management Services, Inc. v. Vermont Department of Taxes
Annotate this CaseThe issue this case presented for the Vermont Supreme Court's review centered on whether Mount Mansfield Company, Inc. (MMC) had unitary operations with AIG Insurance Management Services, Inc. (AIG) such that AIG was required to include MMC as part of the AIG unitary group on its Vermont corporate income tax return. It also raised the question of whether, and under what circumstances, an amended tax return restarted the statute of limitations period for collecting a deficiency. The trial court reversed the decision of the Commissioner of the Department of Taxes that there were unitary operations, and concluded that MMC was a discrete business enterprise distinct from AIG’s insurance and financial business. The Department appealed, arguing that the evidence supported the Commissioner’s decision. Finding no reversible error, the Supreme Court affirmed the trial court.
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