FIRST MANUFACTURERS NATIONAL BANK OF LEWISTON AND AUBURN v. Johnson

WILLIAMSON, Chief Justice.

This is a complaint under Rule 80B M.R.C.P. by the plaintiff trustees under the will of John W. Wood to review administrative action of the defendant State Tax Assessor. The trustees allege that they were aggrieved by the refusal of the State Tax Assessor to effect a compromise of inheritance tax. On motion of the defendant, judgment dismissing the complaint on the pleadings was entered. The plaintiffs appeal.

The plaintiffs seek to have the decision set aside and the cause remanded with instructions that the State Tax Assessor shall enter into good faith negotiations…