INTERNATIONAL PAPER CO. v. HALPERIN


428 A.2d 1182 (1981)

INTERNATIONAL PAPER COMPANY v. Raymond L. HALPERIN, State Tax Assessor.

Supreme Judicial Court of Maine.

Decided April 28, 1981.


Attorney(s) appearing for the Case

Pierce, Atwood, Scribner, Allen, Smith & Lancaster, James G. Good (orally), Portland, for plaintiff.

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

Before WERNICK, GODFREY, NICHOLS, GLASSMAN, ROBERTS and CARTER, JJ.


GLASSMAN, Justice.

In 1975 and 1976, International Paper Company, the plaintiff, was engaged in a $150,000,000 expansion of its pulp and paper mill in Jay, Maine. In connection with this expansion, the company bought numerous new machines and pieces of equipment. Among its purchases were four steel emission stack and breeching systems designed and manufactured to operate in conjunction with a waste fuel boiler, two recovery boilers, two power boilers and a recovery...

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