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GORDON v. STATE TAX ASSESSOR

455 A.2d 57 (1983)

David M. GORDON v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided January 25, 1983.

Attorney(s) appearing for the Case

David M. Gordon, pro se (orally).

James E. Tierney, Atty. Gen., Clifford B. Olson (orally), Jerome S. Matus, Asst. Attys. Gen., Bureau of Taxation, Augusta, for defendant.

Before GODFREY, NICHOLS, ROBERTS, CARTER, VIOLETTE, and WATHEN, JJ.

ROBERTS, Justice.

The State Tax Assessor, acting through the Bureau of Taxation, determined that alimony paid by David M. Gordon, a nonresident taxpayer, could not be deducted as an adjustment in computing Gordon's Maine adjusted gross income. Upon the taxpayer's petition for judicial review pursuant to 36 M.R.S.A. § 151 (Supp.1982-1983) and 5 M.R.S.A. §§ 11001-11002 (1979 & Supp. 1982-1983), the Superior Court, Kennebec County, reversed the administrative...

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