Harold MacQuinn, Inc. v. Halperin

GODFREY, Justice.

This is an appeal from a judgment of the Superior Court, Hancock County, which upheld a decision of the State Tax Assessor, defendant R. L. Halperin, making a deficiency assessment against appellant, Harold MacQuinn, Inc., for a use tax under 36 M.R.S.A. § 1861 (1978). We affirm the judgment.

The appeal was brought on a stipulation of facts, which can be summarized briefly, as follows: On June 20, 1977, appellant corporation purchased a portable asphalt-mixing plant from Stansteel Corporation of California, with certain accessory equipment from other companies, at a total cost…