Legal Opinion
Realco Services, Inc. v. Halperin
Supreme Judicial Court of Maine
Decided April 7, 1976PublishedCited by 5 opinions
1Opinion of the Court
ARCHIBALD, Justice.
On report on an agreed statement of facts.
The plaintiff’s complaint prayed for a declaratory judgment that the defendant was not authorized by the provisions of 36 M.R.S.A. § 1752(21) to assess a use tax on certain of the plaintiff’s tangible personal property. On the facts of this case we conclude that the tax assessment was not authorized.
FACTS
Realeo Services, Inc. (Realeo), is a foreign corporation with no established place of business in the State of Maine. It operates what is known as the National Railroad Trailer Pool (Pool), with which most of the major railroads in…
2Cases cited16 opinions
- City of Stamford v. Town of StamfordSupreme Court of Connecticut · 1928
- Ashenbrenner v. Department of Labor & IndustriesWashington Supreme Court · 1963
- Sacknoff v. SacknoffSupreme Judicial Court of Maine · 1932
- Forman Schools, Inc. v. Town of LitchfieldSupreme Court of Connecticut · 1947
- Statler Industries, Inc. v. Board of Environmental ProtectionSupreme Judicial Court of Maine · 1975
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3Cited by5 opinions
- Musk v. NelsonSupreme Judicial Court of Maine · 1994
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Renee Legrand v. York County Judge of ProbateSupreme Judicial Court of Maine · 2017
- Musk v. NelsonSupreme Judicial Court of Maine · 1994
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011