Harvey F. Gamage, Shipbuilder, Inc. v. Halperin

POMEROY, Justice.

A Superior Court Justice granted a motion for summary judgment in favor of the State Tax Assessor and against appellant, a shipbuilding corporation. The matter came to the Superior Court after a request for a refund of a part of the tax paid by appellant was refused by the State Tax Assessor. An appeal from that denial entered pursuant to the provisions of 36 M. R.S.A. § 2011 was the vehicle by the use of which the matter came to the Superior Court. The right to appeal to this Court is bottomed on the provisions of 36 M.R.S.A. § 1958. There is no procedural defect obstructing…