Saucier v. State Tax Assessor

[¶ 1] Maynard Saucier appeals from a summary judgment entered in the Superi- or Court (Aroostook County, Atwood, J.) in favor of the State Tax Assessor. Saucier contends that judgment was improperly entered because there was a genuine issue of material fact regarding the amount of sales taxes Saucier owed the State, and that the Assessor was barred from proceeding against Saucier because the State had already elected to file its claim against Saucier’s bankruptcy estate. In addition, Saucier contends that the decision must be vacated because the court erred when it failed to modify the…