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GREEN v. STATE TAX ASSESSOR

562 A.2d 1217 (1989)

Alan and Elizabeth GREEN, et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided July 17, 1989.

Attorney(s) appearing for the Case

John W. Geismar, Michael A. Worden (orally) Isaacson & Raymond, P.A., Lewiston, for plaintiffs.

James E. Tierney, Atty. Gen., Polly Haight Frawley (orally), Asst. Atty. Gen., Augusta, for defendant.

Before WATHEN, GLASSMAN, CLIFFORD, HORNBY and COLLINS, JJ.

WATHEN, Justice.

Plaintiffs Alan and Elizabeth Green and Donald and Sandra Kurson, non-resident taxpayers in Maine, appeal from a decision and order of the Superior Court (Androscoggin County, Alexander, J.) affirming a decision of the State Tax Assessor assessing additional taxes against plaintiffs and denying plaintiffs' claims for refunds. Plaintiffs argue on appeal that the Assessor erroneously interpreted Maine income tax law to permit a deduction for...

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