Legal Opinion
Luker v. State Tax Assessor
Supreme Judicial Court of Maine
Decided May 3, 2011No. Docket: BCD-10-86PublishedCited by 3 opinions
1Opinion of the CourtGorman, J.
[¶ 1] Daniel P. Luker, John M. Sullivan, and Simon C. Leeming (the Attorneys) 1 appeal from the entry of a summary judgment in the Business and Consumer Docket (Humphrey, C.J.) in favor of the State Tax Assessor on the Attorneys’ petitions for review of tax assessments for the 2004 and 2005 tax years, pursuant to M.R. Civ. P. 80C.2 The Attorneys contend that the court erred by applying the assignment of income doctrine and taxing them individually on partnership distributions that were paid directly to their respective professional corporations. We disagree and affirm the judgment.
I.…
2Cases cited15 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. BasyeSupreme Court of the United States · 1973
- Commissioner v. BanksSupreme Court of the United States · 2005
- Haag v. CommissionerUnited States Tax Court · 1987
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3Cited by3 opinions
- Preti Flaherty Beliveau & Pachios LLP v. State Tax AssessorSupreme Judicial Court of Maine · 2014
- Luker v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Mark Kronfeld, solely in his capacity as Litigation Trustee for the Heritage Power Litigation Trust v. GenOn Holdings, Inc.Court of Chancery of Delaware · 2026