Legal Opinion
Stromberg-Carlson Corp. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided January 18, 2001PublishedCited by 23 opinions
1Opinion of the CourtWathen, C.J.
[¶ 1] Plaintiff, Stromberg-Carlson Corp., appeals from a judgment entered in the Superior Court (Kennebec County, Atwood, J.) affirming an assessment ordered by the State Tax Assessor. Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A § 141 (1990), we vacate the judgment.
[¶ 2] The undisputed facts may be summarized as follows: In 1989 and .1990, Stromberg-Carlson Corp. (the taxpayer) reported and paid sales and use taxes to the State of Maine as required by 36 M.R.S.A. § 1951 (Supp.2000). The taxpayer reported gross sales on line 1 of the…
2Cases cited9 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Myrick v. JamesSupreme Judicial Court of Maine · 1982
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Harkness v. FitzgeraldSupreme Judicial Court of Maine · 1997
- Koch Refining Co. v. State Tax AssessorSupreme Judicial Court of Maine · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Blue Yonder, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- Cobb v. Board of Counseling Professionals LicensureSupreme Judicial Court of Maine · 2006
- Wheeling & Lake Erie Railway Co. v. KeachCourt of Appeals for the First Circuit · 2015
- O'Connor v. Oakhurst DairyCourt of Appeals for the First Circuit · 2017
- Maine Municipal Employees Health Trust v. MaloneySupreme Judicial Court of Maine · 2004
18 more not listed; retrieve them via the Exa API.