MORSE v. JOHNSON


282 A.2d 597 (1971)

Jesse S. and Margaret R. MORSE v. Ernest H. JOHNSON, Tax Assessor, State of Maine.

Supreme Judicial Court of Maine.

October 18, 1971.


Attorney(s) appearing for the Case

Patrick L. J. Veilleux, Kittery, Clyde Coolidge, Somersworth, N. H., Douglas R. Gray, Portsmouth, N. H., for plaintiffs.

Jerome S. Matus, Craig R. Nelson, Asst. Attys. Gen., Augusta, for defendant.

Before DUFRESNE, C. J., and WEBBER, WEATHERBEE, POMEROY, WERNICK and ARCHIBALD, JJ.


ARCHIBALD, Justice.

This case arose as an appeal to the Superior Court under M.R.C.P., Rule 80B from a decision of the State Tax Assessor denying the Plaintiffs' petition for a tax refund, and was reported to this Court on an agreed statement of facts. There are three issues:

1) May the State of Maine levy and collect an income tax from nonresident employees of the Portsmouth Naval Shipyard, an area ceded by Maine to the federal government?

2) Does...

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