Legal Opinion
Hurricane Island Outward Bound v. Town of Vinalhaven
Supreme Judicial Court of Maine
Decided May 3, 1977PublishedCited by 15 opinions
1Opinion of the Court
DELAHANTY, Justice.
Defendants, Town of Yinalhaven and Board of Assessors, appeal from a declaratory judgment holding that plaintiff Hurricane Island Outward Bound (Outward Bound) is a “scientific institution” entitled to property tax exemption by 36 M.R.S.A. § 652(1)(B). Two principal issues are canvassed by counsel: (1) whether the court erred in exempting Outward Bound as a “scientific” institution; and (2) whether the presiding Justice erred in admitting prejudicial evidence. We reach only the first issue and we sustain the appeal.
It is conceded that Outward Bound is a nonstock, nonprofit…
2Cases cited17 opinions
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Frost v. LuceySupreme Judicial Court of Maine · 1967
- City of Bangor v. Rising Virtue Lodge, No. 10Supreme Judicial Court of Maine · 1882
- Green Acre Baha'i Institute v. Town of EliotSupreme Judicial Court of Maine · 1954
- Holbrook Island Sanctuary v. Inhabitants of BrooksvilleSupreme Judicial Court of Maine · 1965
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Vance v. SpeakmanSupreme Judicial Court of Maine · 1979
- Silverman v. Town of AltonSupreme Judicial Court of Maine · 1982
- Harold MacQuinn, Inc. v. HalperinSupreme Judicial Court of Maine · 1980
- Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of WatervilleSupreme Judicial Court of Maine · 1984
- Hebron Academy, Inc. v. Town of HebronSupreme Judicial Court of Maine · 2013
10 more not listed; retrieve them via the Exa API.