CUMBERLAND AMUSEMENT CORP. v. JOHNSON


110 A.2d 610 (1954)

CUMBERLAND AMUSEMENT CORP. v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

November 24, 1954.


Attorney(s) appearing for the Case

Henry Steinfeld, Portland, for plaintiff.

Boyd Bailey, Miles Frye, Asst. Attys. Gen., for defendant.

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


WILLIAMSON, Justice.

On report upon an agreed statement of facts. This is an appeal from the refusal of the State Tax Assessor to abate a sales tax assessed against the taxpayer, the operator of a "drive-in" theatre. References to to statute are, unless otherwise noted, to "Sales and Use Tax Law." R.S. c. 14-A (1944), as amended. The sales were made during the months from May through October 1953, and the taxpayer neither...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases