HAROLD MacQUINN, INC. v. HALPERIN


415 A.2d 818 (1980)

HAROLD MacQUINN, INCORPORATED v. R. L. HALPERIN, in his capacity as State Tax Assessor of the Bureau of Taxation.

Supreme Judicial Court of Maine.

Decided June 11, 1980.


Attorney(s) appearing for the Case

Rudman, Winchell, Carter & Buckley, Clark P. Thompson (orally), Bangor, for plaintiff.

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

Before WERNICK, GODFREY and GLASSMAN, JJ. and DUFRESNE, A. R. J.


GODFREY, Justice.

This is an appeal from a judgment of the Superior Court, Hancock County, which upheld a decision of the State Tax Assessor, defendant R. L. Halperin, making a deficiency assessment against appellant, Harold MacQuinn, Inc., for a use tax under 36 M.R.S.A. § 1861 (1978). We affirm the judgment.

The appeal was brought on a stipulation of facts, which can be summarized briefly, as follows: On June 20, 1977, appellant corporation purchased...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases