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Legal Opinion

State Tax Assessor v. Fifth Generation, Inc.

Supreme Judicial Court of Maine

Decided April 2, 2026No. Ken-24-490Published

1Opinion of the Court

MAINE SUPREME JUDICIAL COURT Reporter of Decisions Decision:

2026 ME 30

Docket: Ken-24-490 Argued: September 11, 2025 Decided: April 2, 2026 Panel: STANFILL, C.J., and MEAD, CONNORS, LAWRENCE, and DOUGLAS, JJ. Majority: STANFILL, C.J., and MEAD, LAWRENCE, and DOUGLAS, JJ. Dissent: CONNORS, J. STATE TAX ASSESSOR v. FIFTH GENERATION, INC. MEAD, J. [¶1] Fifth Generation, Inc., appeals from a summary judgment entered by the Superior Court (Kennebec County, Lipez, J.) vacating a decision of the Board of Tax Appeals and reinstating the State Tax Assessor’s assessment of $748,531.95 in withholding,…

2Cases cited16 opinions

  1. Granholm v. HealdSupreme Court of the United States · 2005
  2. North Dakota v. United StatesSupreme Court of the United States · 1990
  3. Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
  4. Tennessee Wine and Spirits Retailers Assn. v. ThomasSupreme Court of the United States · 2019
  5. Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972

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