Legal Opinion
Irving Pulp & Paper, Ltd. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided August 9, 2005PublishedCited by 11 opinions
1Opinion of the CourtSaufley, C.J.
[¶ 1] Irving Pulp & Paper, Ltd. appeals from a judgment of the Superior Court (Kennebec County, Marden, /.) affirming a decision of the State Tax Assessor holding Irving accountable for $826,751.57 in taxes and interest that Irving now disputes. Irving contends that for the tax years 1995 through 1999, the denominator in the applicable tax formulas for apportioning Irving’s Maine income should have been calculated on a worldwide basis, rather than applying the denominator appropriate to a “water’s edge” analysis. We conclude that the trial court correctly interpreted the denominators in a…
2Cases cited19 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Barclays Bank PLC v. Franchise Tax Bd. of Cal.Supreme Court of the United States · 1994
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Strickland v. ZantSupreme Court of the United States · 1982
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3Cited by11 opinions
- Batchelder v. Realty Resources Hospitality, LLCSupreme Judicial Court of Maine · 2007
- Dombkowski v. FerlandSupreme Judicial Court of Maine · 2006
- State v. ThongsavanhSupreme Judicial Court of Maine · 2007
- Campbell v. First American Title InsuranceDistrict Court, D. Maine · 2009
- Eagle Rental, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2013
6 more not listed; retrieve them via the Exa API.