Williams v. State Tax Assessor

[¶ 1] Donald Williams appeals from the judgment entered in the Superior Court (Kennebec County, Harden, J.) affirming the State Tax Assessor’s decision to assess additional income tax liability against Williams for the 1988 tax year. Contrary to Williams’s contentions, the Superior Court erred neither by concluding that 36 M.R.S.A. § 141 (1990 & Supp.2001) permits the Assessor to audit the federal adjusted gross income figure used in calculating Maine taxable income, nor by ruling that Williams could not deduct “contingent” liabilities in arriving at his 1988 federal adjusted gross income.1…