Morse v. Johnson

ARCHIBALD, Justice.

This case arose as an appeal to the Superior Court under M.R.C.P., Rule 80B from a decision of the State Tax Assessor denying the Plaintiffs’ petition for a tax refund, and was reported to this Court on an agreed statement of facts. There are three issues:

1) May the State of Maine levy and collect an income tax from nonresident employees of the Portsmouth Naval Shipyard, an area ceded by Maine to the federal government ?

2) Does the Maine Income Tax Law violate Plaintiffs’ constitutional rights under the Fourteenth Amendment by taking property without returning benefits ?

3)…