Boulet v. State Tax Assessor

DANA, Justice.

Raymond and Lorraine Boulet appeal from a judgment of the Superior Court (Androscoggin County, Alexander, J.) affirming a determination of the State Tax Assessor that, as Maine residents, they were not entitled to a credit for income taxes paid to the Commonwealth of Massachusetts as a consequence of their having won the Massachusetts lottery. We vacate the judgment of the Superior Court.

The Boulets are residents of Lewiston and have, at all relevant times, been domiciled in Maine. In March of 1985, they purchased, in Salisbury, Massachusetts, a winning ticket in the…