Legal Opinion
James Goggin v. State Tax Assessor
Supreme Judicial Court of Maine
Decided August 2, 2018No. Docket: BCD-17-459PublishedCited by 15 opinions
1Opinion of the CourtSaufley, C.J.
[¶ 1] The question presented in this appeal is whether an individual resident of Maine is entitled to a Maine income tax credit for any portion of the business taxes imposed by New Hampshire on a New Hampshire limited liability company of which the Maine resident is a member. In its judgment entered in the Business and Consumer Docket, the court ( Murphy, J. ) determined that the Maine resident's proportion of business taxes paid in New Hampshire by the LLC did not qualify that resident for a tax credit against her individual Maine income taxes. We affirm that judgment.
I. BACKGROUND
[¶ 2]…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
- Tarrant v. Department of TaxesSupreme Court of Vermont · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- David A. Jones v. Secretary of StateSupreme Judicial Court of Maine · 2020
- Ivan I. Smith, Jr. and Gloria G. Smith v. Kimberly L. Robinson, Secretary of the Department of Revenue, State of LouisianaSupreme Court of Louisiana · 2018
- Eric v. Warnquist v. State Tax AssessorSupreme Judicial Court of Maine · 2019
- Jeffrey R. Mabee et al. v. Nordic Aquafarms Inc. et al.Supreme Judicial Court of Maine · 2023
- Richard Ouellette v. Saco River Corridor CommissionSupreme Judicial Court of Maine · 2022
10 more not listed; retrieve them via the Exa API.