REED v. HALPERIN


393 A.2d 160 (1978)

Carlton Day REED, Sr., et als. v. R. L. HALPERIN, State Tax Assessor, et al.

Supreme Judicial Court of Maine.

October 31, 1978.


Attorney(s) appearing for the Case

Smith & Smith by Richard W. Smith (orally), Bath, for plaintiffs.

Jerome Matus, Asst. Atty. Gen. (orally), Augusta, for defendants.

Before WERNICK, ARCHIBALD, DELAHANTY, GODFREY and NICHOLS, JJ.


ARCHIBALD, Justice.

The Maine State Tax Assessor applied Maine's Use Tax to material of plaintiffs which they utilized in their bridge construction business. Pursuant to 36 M.R.S.A. § 1957,1 plaintiffs sought reconsideration of the assessment. On November 15, 1977, the plaintiffs received the decision of the Director of the Audit Division of the Bureau of Taxation in which the Director stated his inability to find any basis...

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