Legal Opinion
SST & S, INC. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided April 30, 1996PublishedCited by 8 opinions
1Opinion of the Court
GLASSMAN, Justice.
SST & S, Inc. (the Company) appeals from the judgment entered in the Superior Court (Hancock County, Atwood^ J.) in favor of the State Tax Assessor on its complaint seeking judicial review, pursuant to 36 M.R.S.A § 151 (Supp.1995) and 5 M.R.SA. § 11002 (1989), of the assessment of a use tax imposed on certain of its tangible personal property. The Company contends the trial court erred in concluding that the Assessor properly determined the property does not qualify for tax exemption pursuant to 36 M.R.SA § 1760(31) (1990). We affirm the judgment.
The record reveals the…
2Cases cited10 opinions
- Riley v. Bath Iron Works Corp.Supreme Judicial Court of Maine · 1994
- Holbrook Island Sanctuary v. Inhabitants of BrooksvilleSupreme Judicial Court of Maine · 1965
- Kelley v. HalperinSupreme Judicial Court of Maine · 1978
- Enerquin Air, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Episcopal Camp Foundation, Inc. v. Town of HopeSupreme Judicial Court of Maine · 1995
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Brent Leasing Co. v. State Tax AssessorSupreme Judicial Court of Maine · 2001
- BCN Telecom, Inc. v. State Tax AssessorSupreme Judicial Court of Maine · 2016
- Foster v. State Tax AssessorSupreme Judicial Court of Maine · 1998
- International Paper Co. v. Board of Environmental ProtectionSupreme Judicial Court of Maine · 1999
- Maine Yankee Atomic Power Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1997
3 more not listed; retrieve them via the Exa API.