Eric v. Warnquist v. State Tax Assessor

MAINE SUPREME JUDICIAL COURT Reporter of Decisions Decision:

2019 ME 19

Docket: Yor-18-115 Argued: November 6, 2018 Decided: January 29, 2019 Panel: SAUFLEY, C.J., and ALEXANDER, MEAD, GORMAN, JABAR, HJELM, and HUMPHREY, JJ. ERIC V. WARNQUIST et al. v. STATE TAX ASSESSOR HUMPHREY, J. [¶1] Eric V. Warnquist and Rosamond C. Warnquist appeal from a summary judgment entered by the Superior Court (York County, O’Neil, J.) in favor of the State Tax Assessor (the Assessor) on the Warnquists’ appeal from the assessment of tax on certain foreign income. See M.R. Civ. P. 80C; 5 M.R.S. § 11001 (2017).…