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MEARL CORP. v. STATE TAX ASSESSOR

482 A.2d 1258 (1984)

The MEARL CORPORATION v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided October 23, 1984.

Attorney(s) appearing for the Case

Eaton, Peabody, Bradford & Veague, Bernard J. Kubetz (orally), Bangor, for plaintiff.

Clifford B. Olson, Asst. Atty. Gen., Bureau of Taxation (orally), Augusta, for defendant.

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

VIOLETTE, Justice.

The defendant, R.L. Halperin, State Tax Assessor for the State of Maine, appeals from an order of the Superior Court, Washington County, denying the defendant's motion to vacate a notice of voluntary dismissal filed by the plaintiff, the Mearl Corporation, pursuant to M.R.Civ.P. 41(a). The sole issue on appeal is whether the plaintiff filed its notice of dismissal "before commencement of trial of the action" as required under Rule 41(a)(1). We conclude...

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