Legal Opinion
Maine Central Railroad v. Halperin
Supreme Judicial Court of Maine
Decided November 16, 1977PublishedCited by 2 opinions
1Opinion of the Court
WERNICK, Justice.
On July 23, 1975 plaintiff Maine Central Railroad Company commenced a civil action in the Superior Court (Kennebec County) seeking an adjudication by declaratory judgment (14 M.R.S.A. §§ 5951-5963) that either (1) 36 M.R.S.A. § 2624, correctly interpreted, does not contemplate, for the purpose of the computation of Maine’s excise tax on railroads, the inclusion within “net railway operating income” of “incentive per diem” charges (49 C.F.R. Part 1036, as hereinafter more fully explained); or (2) if the statute requires such inclusion, in that particular it violates the…
2Cases cited19 opinions
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- United States v. Florida East Coast Railway Co.Supreme Court of the United States · 1973
- Public Util. Comm'n of Cal. v. United StatesSupreme Court of the United States · 1958
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Boston & Maine Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2005
- Maine Central Railroad v. HalperinSupreme Judicial Court of Maine · 1977