Legal Opinion
Linnehan Leasing v. State Tax Assessor
Supreme Judicial Court of Maine
Decided March 31, 2006PublishedCited by 22 opinions
1Opinion of the CourtAlexander, J.
[¶ 1] This matter is before us on consolidated appeals from judgments by the Superior Court in Hancock and Kennebec Counties. Each case involves application of the bad debt sales tax credit, 36 M.R.S. § 1811-A (2005), to the transactional arrangements between Linnehan Leasing d/b/a Credit Now Auto Company (Linnehan) and its affiliated finance company, Atlantic Acceptance Co. (Atlantic). In Han-05-162, Linnehan and Atlantic appeal the Superior Court’s (Hancock County, Mead, J.) dismissal of their claim for a declaratory judgment regarding proposed transactions between Linnehan and Atlantic. In…
2Cases cited10 opinions
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Taylor v. Standard Gas & Electric Co.Supreme Court of the United States · 1939
- DaimlerChrysler Services North America, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2003
- Home Builders Ass'n of Maine, Inc. v. Town of EliotSupreme Judicial Court of Maine · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wayne Knope v. Green Tree Servicing, LLCSupreme Judicial Court of Maine · 2017
- James Goggin v. State Tax AssessorSupreme Judicial Court of Maine · 2018
- In re Child of Nicholas P.Supreme Judicial Court of Maine · 2019
- Maine Education Ass'n v. Maine Community College System Board of TrusteesSupreme Judicial Court of Maine · 2007
- Middlesex Mutual Assurance Co. v. FishDistrict Court, D. Maine · 2010
17 more not listed; retrieve them via the Exa API.