Legal Opinion
Commercial Leasing, Inc. v. Johnson
Supreme Judicial Court of Maine
Decided February 7, 1964PublishedCited by 5 opinions
1Opinion of the CourtSiddall, J.
On report. Commercial Leasing, Inc., hereinafter called the Appellant, is a Maine corporation, organized in 1950, engaged in the business of leasing automotive equipment. It has an office in Portland where certain records are kept, and employs two persons in this state, its president and its treasurer. During the audit period from January 1, 1955, through November 30, 1960, it was duly qualified and authorized as a foreign corporation to do business in New Hampshire. During that period it purchased tractors and trailers without the State of Maine, which were delivered direct to the Appellant…
2Cases cited10 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Pacific Telephone & Telegraph Co. v. GallagherSupreme Court of the United States · 1939
- Trimount Coin MacHine Co. v. JohnsonSupreme Judicial Court of Maine · 1956
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3Cited by5 opinions
- Philco Corp. v. Department of RevenueIllinois Supreme Court · 1968
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- American Can Co. v. Department of RevenueIllinois Supreme Court · 1971
- Realco Services, Inc. v. HalperinSupreme Judicial Court of Maine · 1976
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011