FORTIN v. JOHNSON


110 A.2d 605 (1954)

Roland G. FORTIN v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

November 24, 1954.


Attorney(s) appearing for the Case

Edward J. Beauchamp, Lewiston, for plaintiff.

Boyd Bailey, Asst. Atty. Gen., for defendant.

Before WILLIAMSON, TIRRELL, WEBBER, BELIVEAU and THAXTER, JJ.


WILLIAMSON, Justice.

This is a sales tax case in which sales of "Dairy Queen" products were held to be nontaxable by a justice of the Superior Court upon an appeal by the taxpayer from the decision of the State Tax Assessor. The Court ordered (1) the rebate of sales taxes reported and paid without assessment for the period from July 1951 through August 1952 in the amount of $226.27, and (2) the abatement of a sales tax demanded under a deficiency assessment of $236...

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