Moore v. State Tax Assessor

GLASSMAN, Justice.

David E. Moore and Manufacturers Hanover Trust Company, executors of the estate of Edith P. Moore (executors), appeal from the order of the Superior Court, Ken-nebec County, affirming the decision of the State Tax Assessor (Assessor) that a rede-termination of the Maine inheritance and estate taxes was barred by the statute of limitations. For the reasons hereafter set forth, we hold that 36 M.R.S.A. § 3741 (1978) and 36 M.R.S.A. § 3524 (Supp.1985-1986), require a redetermination of the taxes payable by the estate of Edith P. Moore, and accordingly vacate the order.

I

Edith P.…