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DOWLING v. STATE TAX ASSESSOR

478 A.2d 1123 (1984)

James A. DOWLING v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided July 26, 1984.

Attorney(s) appearing for the Case

Collins Crandall & Hanscom, P.A., Wayne R. Crandall (orally), Rockland, for plaintiff.

Polly Haight Frawley (orally), Jerome S. Matus, Asst. Attys. Gen., Bureau of Taxation, Augusta, for defendant.

Before McKUSICK, C.J., and NICHOLS, ROBERTS, WATHEN, GLASSMAN, and SCOLNIK, JJ.

McKUSICK, Chief Justice.

Plaintiff James A. Dowling appeals from an order of the Superior Court (Knox County) upholding with modifications an assessment of use tax imposed against him by defendant State Tax Assessor. On appeal Dowling contests the Superior Court's determination that he did not qualify for either of the two use tax exemptions provided by 36 M.R.S.A. § 1764 (1978). We deny the appeal.

Dowling, a commercial airline pilot, has for more than...

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