Legal Opinion
Robbins v. State Tax Assessor
Supreme Judicial Court of Maine
Decided February 5, 1988PublishedCited by 9 opinions
1Opinion of the Court
WATHEN, Justice.
On this consolidated action, plaintiffs Carl H. Robbins and Ronald Colwell appeal from a summary judgment of the Superior Court (Kennebec County) upholding a separate use tax assessment against each plaintiff. On appeal plaintiffs contend that the Superior Court erred in failing to find their property exempt on the basis of its use in interstate commerce. We find no error and we affirm the judgment of the Superior Court.
I
The relevant facts may be summarized as follows: Plaintiff Robbins purchased a Budd trailer on October 10, 1980, and a Fruehauf trailer on June 3, 1981.…
2Cases cited3 opinions
- Kelley v. HalperinSupreme Judicial Court of Maine · 1978
- Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
- Bank of Maine v. GiguereSupreme Judicial Court of Maine · 1973
3Cited by9 opinions
- International Paper Co. v. Board of Environmental ProtectionSupreme Judicial Court of Maine · 1993
- BCN Telecom, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2016
- Maine Farmers Exchange, Inc. v. Farm Credit of Maine, A.C.A.Supreme Judicial Court of Maine · 2002
- J & E AIR, INC. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- SST & S, INC. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
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