Gannett Co., Inc. v. State Tax Assessor

[¶ 1] The State Tax Assessor appeals from a summary judgment entered in the Superior Court (Kennebec County, Mar-den, J.). The Assessor argues that the court erred in granting the motion for summary judgment by Gannett Co., Inc., and vacating the Assessor’s decision as to Gannett’s corporate income tax liability for the tax year 2000. In addition, the Assessor argues that the court erred in concluding that Gannett’s income from the sale of its Cable Division must be excluded from Gannett’s tax liability because the Cable Division was not part of its unitary business. Because we agree that…