Legal Opinion
Prescott v. State Tax Assessor
Supreme Judicial Court of Maine
Decided November 25, 1998PublishedCited by 22 opinions
1Opinion of the CourtWathen, C.J.
[¶ 1] A. Neal Prescott appeals from a summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of the State Tax Assessor (“Assessor”) assessing employment withholding taxes. The taxes were originally incurred by ACT II, Inc., (“the Company”) but were transferred to Prescott, the chief executive officer of the corporation. Prescott argues on appeal that he generated a genuine issue of material fact whether he is a responsible party pursuant to 36 M.R.S.A. § 177 (Supp. 1997), thus precluding summary judgment. He also argues that the Assessor should be barred from…
2Cases cited17 opinions
- Milissa Garside v. Osco Drug, Inc.Court of Appeals for the First Circuit · 1990
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- Edgar B. Thomsen, Jr. v. United StatesCourt of Appeals for the First Circuit · 1989
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- American Protection Insurance v. Acadia Insurance Co.Supreme Judicial Court of Maine · 2003
- Holland v. SebunyaSupreme Judicial Court of Maine · 2000
- Burdzel v. SobusSupreme Judicial Court of Maine · 2000
- Corey v. Norman, Hanson & DeTroySupreme Judicial Court of Maine · 1999
- Cole v. ChandlerSupreme Judicial Court of Maine · 2000
17 more not listed; retrieve them via the Exa API.