DELUCA v. DEPARTMENT OF TAXES, 181 Vt. 649 (2007) 924 A.2d 98 DeLuca v. Department of Taxes. No. 06-397.Supreme Court of Vermont. April 25, 2007. Appeal from the Wash. Sup. Unpublished Memoranda Decisions of the Supreme Court of Vermont Affirmed. Tagged: 181 Vt. 649