Legal Opinion
Katz v. State Tax Assessor
Supreme Judicial Court of Maine
Decided March 6, 1984PublishedCited by 8 opinions
1Opinion of the Court
SCOLNIK, Justice.
The defendant, State Tax Assessor, appeals from a decision of the Superior Court, York County, overturning his assessment of a use tax, together with interest and penalties in the amount of $11,342.51 against the plaintiff, James Katz, covering the period from July 1, 1976 to September 30, 1979. We vacate the judgment and remand to the Superior Court for further findings of fact and conclusions of law.
The plaintiff is engaged in the business of selling floor and wall coverings from his Portsmouth, New Hampshire store, the Portsmouth Lino-Mart. A Maine contractor, Robert…
2Cases cited5 opinions
- Boothbay Harbor Condominiums, Inc. v. Department of TransportationSupreme Judicial Court of Maine · 1978
- Bangor-Hydro Electric Company v. JohnsonSupreme Judicial Court of Maine · 1967
- Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
- Hanbro, Inc. v. JohnsonSupreme Judicial Court of Maine · 1962
- Katz v. JohnsonSupreme Judicial Court of Maine · 1966
3Cited by8 opinions
- Cassidy v. Board of EducationCourt of Appeals of Maryland · 1989
- Rutherford v. State of CaliforniaCalifornia Court of Appeal · 1987
- Enerquin Air, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Esslinger v. Baltimore CityCourt of Special Appeals of Maryland · 1993
- John Swenson Granite, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
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