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MAINE CENT. R. CO. v. HALPERIN

379 A.2d 980 (1977)

MAINE CENTRAL RAILROAD COMPANY v. Raymond L. HALPERIN et al.

Supreme Judicial Court of Maine.

November 16, 1977.

Attorney(s) appearing for the Case

Pierce, Atwood, Scribner, Allen, Smith & Lancaster, by William C. Smith, James G. Good, Portland, for plaintiff.

Clifford B. Olson, Bureau of Taxation, Jerome S. Matus, Asst. Attys. Gen., Augusta, for defendants.

Henri Francis Rush, Alan W. Heifetz, Interstate Commerce Commission, Washington, D. C., for amicus curiae.

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

WERNICK, Justice.

On July 23, 1975 plaintiff Maine Central Railroad Company commenced a civil action in the Superior Court (Kennebec County) seeking an adjudication by declaratory judgment (14 M.R.S.A. §§ 5951-5963) that either (1) 36 M.R.S.A. § 2624, correctly interpreted, does not contemplate, for the purpose of the computation of Maine's excise tax on railroads, the inclusion within "net railway operating income" of "incentive per diem" charges ...

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