Legal Opinion
Hunnewell Trucking, Inc. v. Johnson
Supreme Judicial Court of Maine
Decided July 1, 1961PublishedCited by 6 opinions
1Opinion of the CourtDubord, J.
This is an appeal, filed under the provisions of Section 33, Chapter 17, R. S., 1954 (as amended), and M.R.C.P. 80 (B), from the imposition of a use tax by the State Tax Assessor upon personal property owned by the appellant.
At the time of the imposition of the tax, the appellant was engaged in interstate commerce by motor truck between the States of Maine, New Hampshire, Massachusetts, and Connecticut. The pertinent statutes involved are certain portions of § 2, and § 4 (as amended), and § 10 I, Chapter 17, R. S., 1954.
Section 4 (as amended), reads as follows:
“Sec. 4. Use tax. A tax is…
2Cases cited5 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Pacific Telephone & Telegraph Co. v. GallagherSupreme Court of the United States · 1939
3Cited by6 opinions
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Automatic Canteen Company of America v. JohnsonSupreme Judicial Court of Maine · 1963
- Commercial Leasing, Inc. v. JohnsonSupreme Judicial Court of Maine · 1964
- Realco Services, Inc. v. HalperinSupreme Judicial Court of Maine · 1976
- Automatic Canteen Company of America v. JohnsonSupreme Judicial Court of Maine · 1963
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