Legal Opinion
J & E AIR, INC. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided June 22, 2001PublishedCited by 8 opinions
1Opinion of the CourtClifford, J.
[¶1] J & E Air, Inc. appeals from the summary judgment entered in the Superi- or Court (Kennebec County, Marden, J.) in favor of the State Tax Assessor. J & E contends that the Superior Court erred in its interpretation of 36 M.R.S.A. § 1760(41) (Supp.2000) and in affirming the assessment of a use tax arising out of its purchase of an aircraft subsequently used in interstate commerce. 1 We disagree and affirm the judgment.
[¶ 2] In 1996, J & E, a Maine corporation, purchased a 1980 Hawker Siddley aircraft out of state and brought it to Maine. Contemporaneously with its purchase of the…
2Cases cited10 opinions
- Kelley v. HalperinSupreme Judicial Court of Maine · 1978
- Stromberg-Carlson Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- Brent Leasing Co. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- Perry v. H.O. Perry & Son Co.Supreme Judicial Court of Maine · 1998
- Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
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3Cited by8 opinions
- Bank of American, N.A. v. Scott A. GreenleafSupreme Judicial Court of Maine · 2014
- Flik International Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 2002
- American Aerial Services, Inc. v. Terex USA, LLCDistrict Court, D. Maine · 2014
- Combined Energies v. CCI, INC.District Court, D. Maine · 2009
- Bank of America, N.A. v. Scott A. GreenleafSupreme Judicial Court of Maine · 2014
3 more not listed; retrieve them via the Exa API.