Legal Opinion
Somerset Telephone Company v. State Tax Assessor
Supreme Judicial Court of Maine
Decided April 29, 2021PublishedCited by 3 opinions
1Opinion of the Court
MAINE SUPREME JUDICIAL COURT Reporter of Decisions Decision:
2021 ME 26
Docket: BCD-20-59 Argued: October 6, 2020 Decided: April 29, 2021 Panel: MEAD, GORMAN, JABAR, HUMPHREY, and HORTON, JJ. Majority: MEAD, GORMAN, JABAR, and HUMPHREY, JJ. Dissent: HORTON, J. SOMERSET TELEPHONE COMPANY et al. v. STATE TAX ASSESSOR HUMPHREY, J. [¶1] Somerset Telephone Company and affiliated corporations (collectively, Somerset)1 appeal from a judgment entered in the Business and Consumer Docket (Murphy, J.) in which the court affirmed the State Tax Assessor’s denial of Somerset’s request for an income tax…
2Cases cited33 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
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3Cited by3 opinions
- City of Lewiston v. William VerrinderSupreme Judicial Court of Maine · 2022
- Hologic, Inc. v. Comm'r, N.H. Dep't of Revenue Admin.Supreme Court of New Hampshire · 2026
- Tiegs v. DORMontana Supreme Court · 2023