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REALCO SERVICES, INC. v. HALPERIN

355 A.2d 743 (1976)

REALCO SERVICES, INC. v. Raymond L. HALPERIN, State Tax Assessor.

Supreme Judicial Court of Maine.

April 7, 1976.

Attorney(s) appearing for the Case

Perkins, Thompson, Hinckley, Thaxter & Keddy by James R. Flaker, D. Brock Hornby, Portland, for plaintiff.

Jerome S. Matus, Asst. Atty. Gen., Augusta, for defendant.

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

ARCHIBALD, Justice.

On report on an agreed statement of facts.

The plaintiff's complaint prayed for a declaratory judgment that the defendant was not authorized by the provisions of 36 M.R.S.A. § 1752(21) to assess a use tax on certain of the plaintiff's tangible personal property. On the facts of this case we conclude that the tax assessment was not authorized.

FACTS

Realco Services...

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