Legal Opinion
Peterson v. State Tax Assessor
Supreme Judicial Court of Maine
Decided February 2, 1999PublishedCited by 13 opinions
1Opinion of the CourtRudman, J.
[¶ 1] Thomas O. Peterson and Christopher R. Peterson appeal from a summary judgment entered in the Superior Court (Cumberland County, Mills, J.) affirming the State Tax Assessor’s income tax assessments against each of them. The Petersons contend that the court erroneously concluded that their activities in Maine on behalf of Peterson Dental Supply (PDS) from 1989 through 1992 were not exempt from Maine income tax by virtue of the provisions of 15 U.S.C. § 381 (1994). 1 We disagree and affirm the judgment of the Superior Court.
[¶2] Thomas and Christopher are New Hampshire residents and the…
2Cases cited6 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Kennametal, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Landry v. LeonardSupreme Judicial Court of Maine · 1998
- Longley v. KnappSupreme Judicial Court of Maine · 1998
- Great Northern Nekoosa Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Holland v. SebunyaSupreme Judicial Court of Maine · 2000
- Geyerhahn v. United States Fidelity & Guaranty Co.Supreme Judicial Court of Maine · 1999
- Dickinson v. ClarkSupreme Judicial Court of Maine · 2001
- Royal Insurance Co. v. PinetteSupreme Judicial Court of Maine · 2000
- Fairchild Semiconductor Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1999
8 more not listed; retrieve them via the Exa API.