HARVEY F. GAMAGE, SHIPBUILDER, INC. v. HALPERIN


359 A.2d 72 (1976)

HARVEY F. GAMAGE, SHIPBUILDER, INC. v. Raymond L. HALPERIN, State Tax Assessor.

Supreme Judicial Court of Maine.

June 14, 1976.


Attorney(s) appearing for the Case

Thompson, Willard & McNaboe, by James P. Lansing, Portland, for plaintiff.

Jerome S. Matus, Asst. Atty. Gen., Bureau of Taxation, Augusta, for defendant.

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


POMEROY, Justice.

A Superior Court Justice granted a motion for summary judgment in favor of the State Tax Assessor and against appellant, a shipbuilding corporation. The matter came to the Superior Court after a request for a refund of a part of the tax paid by appellant was refused by the State Tax Assessor. An appeal from that denial entered pursuant to the provisions of 36 M. R.S.A. § 2011 was the vehicle by the use of which the matter came to the Superior...

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