Legal Opinion
Sears, Roebuck & Co. v. Inhabitants of Presque Isle
Supreme Judicial Court of Maine
Decided July 21, 1954PublishedCited by 19 opinions
1Opinion of the CourtFellows, C. J.
This claim for abatement of tax comes to the Law Court on report.
It appears that on the first day of April 1953 the plaintiff Sears, Roebuck & Company was operating a store in the City of Presque Isle, Maine. On April 16, 1953, in accordance with notice from John E. Henchey, Milton A. Wilson and Edmund G. Beaulieu, Assessors for the city, Sears, Roebuck & Co. made out and sent to the assessors a schedule showing stock in trade $302,900, furniture and fixtures $18,350, a total of $321,250. This list made by the plaintiff company represented the year’s monthly average of stock in trade from…
2Cases cited12 opinions
- Nicol v. AmesSupreme Court of the United States · 1899
- Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935
- Sawyer v. GilmoreSupreme Judicial Court of Maine · 1912
- Hamilton v. Portland Pier Site DistrictSupreme Judicial Court of Maine · 1921
- Brewer Brick Co. v. Inhabitants of BrewerSupreme Judicial Court of Maine · 1873
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- Burritt Mutual Savings Bank v. City of New BritainSupreme Court of Connecticut · 1959
- Frank v. Assessors of SkowheganSupreme Judicial Court of Maine · 1974
- Shawmut Inn v. Inhabitants of KennebunkportSupreme Judicial Court of Maine · 1981
- Sears, Roebuck & Co. v. State Tax CommissionCourt of Appeals of Maryland · 2001
14 more not listed; retrieve them via the Exa API.