SOUTH SHOE MACHINE CO. v. JOHNSON


188 A.2d 353 (1963)

SOUTH SHOE MACHINE CO., Inc. v. Ernest H. JOHNSON, State Tax Assessor.

Supreme Judicial Court of Maine.

February 27, 1963.


Attorney(s) appearing for the Case

Berman, Berman, Wernick & Flaherty, Portland, for plaintiff.

Ralph W. Farris, Sr., John W. Benoit, Asst. Attys. Gen., Augusta, for defendant.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, SIDDALL, SULLIVAN, and DUBORD, JJ.


WEBBER, Justice.

The defendant in his capacity as State Tax Assessor appeals from a decision of the Superior Court setting aside the imposition in 1960 of a tax on the "use" of property owned by plaintiff. The plaintiff, a nonresident corporation, leased shoe machinery to resident lessees to be used by them in their business in this state. No sales tax was paid on the sale of the property to the owner-lessor. Upon the facts disclosed by the record the plaintiff has...

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