Legal Opinion
Measurex Systems, Inc. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided April 9, 1985PublishedCited by 15 opinions
1Opinion of the Court
ROBERTS, Justice.
Measurex Systems, Inc., appeals from a judgment of the Superior Court, Kennebec County, upholding a use tax assessment by the State Tax Assessor based upon Measu-rex leases of computer equipment to Maine companies. On appeal Measurex contends, inter alia, (1) that the Measurex leases should be deemed “in lieu of purchase” under 36 M.R.S.A. § 1752(13) (1978); (2) that Measurex’s use of the equipment is tax exempt under 36 M.R.S.A. § 1760(31) (1978); (3) that the assessor’s denial of exemption to Measurex violates constitutional guarantees of equal protection; and (4) that the…
2Cases cited13 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Kahn v. ShevinSupreme Court of the United States · 1974
- Penobscot Area Housing Development Corp. v. City of BrewerSupreme Judicial Court of Maine · 1981
- Brann v. StateSupreme Judicial Court of Maine · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- First Data Corp. v. STATE, DEPT. OF REV.Nebraska Supreme Court · 2002
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- Jackson Advertising Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1988
10 more not listed; retrieve them via the Exa API.