Legal Opinion
Trimount Coin MacHine Co. v. Johnson
Supreme Judicial Court of Maine
Decided July 31, 1956PublishedCited by 15 opinions
1Opinion of the CourtWilliamson, J.
This petition for a declaratory judgment is before us on report upon an agreed statement of facts. Uniform Declaratory Judgments Act, R. S., c. 107, §§ 38-50.
The problem is whether the petitioner is liable for payment of a use tax upon coin operated amusement machines leased in Maine. Sales and Use Tax Law, R. S., c. 17, § 4.
The petitioner, Trimount Coin Machine Company, a Massachusetts corporation with its only place of business in Massachusetts, purchases coin operated machines and distributes them either by sale or lease. We are here interested only in machines leased for operation within…
2Cases cited3 opinions
- Opinion of the Justices of the Supreme Judicial CourtSupreme Judicial Court of Maine · 1951
- Holbrook v. ArmstrongSupreme Judicial Court of Maine · 1833
- Sawyer v. HansonSupreme Judicial Court of Maine · 1845
3Cited by15 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Community Telecasting Service v. JohnsonSupreme Judicial Court of Maine · 1966
- Measurex Systems, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1985
- Apex Custom Lease Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Casco Northern Bank, N.A. v. Green Corp. (In Re Green Corp.)United States Bankruptcy Court, D. Maine · 1993
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