Legal Opinion
Eric v. Warnquist v. State Tax Assessor
Supreme Judicial Court of Maine
Decided January 29, 2019No. Docket: Yor-18-115PublishedCited by 6 opinions
1Opinion of the CourtHumphrey, J.
[¶1] Eric V. Warnquist and Rosamond C. Warnquist appeal from a summary judgment entered by the Superior Court (York County, O'Neil, J. ) in favor of the State Tax Assessor (the Assessor) on the Warnquists' appeal from the assessment of tax on certain foreign income. See M.R. Civ. P. 80C ; 5 M.R.S. § 11001 (2017).
[¶2] The Warnquists claim that the court misinterpreted and misapplied 36 M.R.S. § 5217-A (2017) regarding the income tax credit available to them for income taxes paid to a foreign jurisdiction. They also challenge the court's determination that the penalties and interest assessed…
2Cases cited9 opinions
- Blue Yonder, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- DaimlerChrysler Services North America, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2003
- James Goggin v. State Tax AssessorSupreme Judicial Court of Maine · 2018
- BCN Telecom, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2016
- John Swenson Granite, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State Tax Assessor v. Kraft Foods Group, Inc.Supreme Judicial Court of Maine · 2020
- Apple Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2021
- State Tax Assessor v. Tracfone Wireless, Inc.Supreme Judicial Court of Maine · 2022
- Blue Sky West, LLC v. Maine Revenue ServicesSupreme Judicial Court of Maine · 2019
- Blue Sky West, LLC v. Maine Revenue ServicesSupreme Judicial Court of Maine · 2019
1 more not listed; retrieve them via the Exa API.