Legal Opinion
International Paper Co. v. Halperin
Supreme Judicial Court of Maine
Decided April 28, 1981PublishedCited by 4 opinions
1Opinion of the Court
GLASSMAN, Justice.
In 1975 and 1976, International Paper Company, the plaintiff, was engaged in a $150,000,000 expansion of its pulp and paper mill in Jay, Maine. In connection with this expansion, the company bought numerous new machines and pieces of equipment. Among its purchases were four steel emission stack and breeching systems designed and manufactured to operate in conjunction with a waste fuel boiler, two recovery boilers, two power boilers and a recovery boiler dissolving tank.
All of the boilers and the dissolving tank were exempt from sales and use tax under the so-called “new…
2Cases cited3 opinions
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Ohio Edison Co. v. PorterfieldOhio Supreme Court · 1971
- Commonwealth v. Yorktowne Paper Mills, Inc.Supreme Court of Pennsylvania · 1967
3Cited by4 opinions
- Enerquin Air, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- UAH-Hydro Kennebec, L.P. v. State Tax AssessorSupreme Judicial Court of Maine · 1995
- Maine Yankee Atomic Power Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1997