Green v. State Tax Assessor

WATHEN, Justice.

Plaintiffs Alan and Elizabeth Green and Donald and Sandra Kurson, non-resident taxpayers in Maine, appeal from a decision and order of the Superior Court (Andros-coggin County, Alexander, J.) affirming a decision of the State Tax Assessor assessing additional taxes against plaintiffs and denying plaintiffs’ claims for refunds. Plaintiffs argue on appeal that the Assessor erroneously interpreted Maine income tax law to permit a deduction for Maine source losses only in the year that the taxpayer deducts those losses on his federal income tax return. Plaintiffs argue, in the…