Medical Center Hospital and Shelburne Museum, Inc. v. Town of Shelburne

In Medical Center Hospital and Shelburne Museum, Inc. v. Town of Shelburne, 129 Vt. 341, 278 A.2d 719 (1971), the City of Burlington argued that several hospital administrative offices and a parking lot were not exempt from tax because they were not sufficiently "directly connected" to the operation of the hospital. The Court rejected that argument because the hospital could not run without administrative offices and a parking lot. Medical Ctr. Hosp., 152 Vt. at 624-25, 566 A.2d at 1359.