KATZ v. JOHNSON


220 A.2d 495 (1966)

James KATZ v. Ernest JOHNSON, Tax Assessor.

Supreme Judicial Court of Maine.

June 13, 1966.


Attorney(s) appearing for the Case

Frank E. Hancock, Ogunquit, for plaintiff.

Jon R. Doyle, Asst. Atty. Gen., and Richard S. Cohen, Asst. Atty. Gen., Augusta, for defendant.

Before WILLIAMSON, C. J., and WEBBER, TAPLEY, MARDEN, RUDMAN and DUFRESNE, JJ.


WILLIAMSON, Chief Justice.

This is an appeal by the State Tax Assessor from the decision of the Superior Court overturning his arbitrary assessment of a use tax in the amount of $8,520, plus interest and penalties, covering the period from July 1, 1957 to May 31, 1963. The Assessor contends that the Court below lacked jurisdiction and also was in error on the merits. Pertinent provisions of the Sales and Use Tax Law (36 M.R.S.A. § 1751 et seq.) are set forth...

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