Legal Opinion
Judy A.S. Metcalf v. State Tax Assessor
Supreme Judicial Court of Maine
Decided July 2, 2013No. Docket Sag-12-207PublishedCited by 3 opinions
1Opinion of the CourtSaufley, C.J.
[¶ 1] The State Tax Assessor appeals from a judgment of the Superior Court (Sagadahoc County, Horton, J.) vacating the Assessor’s decision that upheld a $98,180.31 Maine estate tax assessment imposed against attorney Judy A.S. Met-calf in her capacity as administratrix of a Massachusetts estate. The court held that the Assessor lacked the authority to impose personal liability for unpaid estate taxes on a personal representative appointed by an out-of-state court to administer a foreign estate. We conclude that Maine tax law, 36 M.R.S. §§ 112(1), 4062(5), 4064, 1 4065, 4074, 4078 (2012),…
2Cases cited6 opinions
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Holland v. SebunyaSupreme Judicial Court of Maine · 2000
- Blue Yonder, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Community Telecommunications Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
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3Cited by3 opinions
- State Tax Assessor v. Kraft Foods Group, Inc.Supreme Judicial Court of Maine · 2020
- Blue Sky West, LLC v. Maine Revenue ServicesSupreme Judicial Court of Maine · 2019
- Blue Sky West, LLC v. Maine Revenue ServicesSupreme Judicial Court of Maine · 2019