1. Home
  2. Browse Decisions
  3. A.2d
  4. 561 A.2d
  5. 561 A.2d 172 (1989)
 

SEARS, ROEBUCK & CO. v. SEARS, TAX ASSESSOR

561 A.2d 172 (1989)

SEARS, ROEBUCK & COMPANY v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided June 22, 1989.

Attorney(s) appearing for the Case

Elizabeth G. Stouder, Edwin A. Heisler, (orally), Richardson & Troubh, Portland, for plaintiff.

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

Before McKUSICK, C.J., and ROBERTS, GLASSMAN, CLIFFORD and HORNBY, JJ.

ROBERTS, Justice.

Sears, Roebuck & Co. appeals from a judgment of the Superior Court (Cumberland County, Alexander, J.) affirming the deficiency assessment of the State Tax Assessor for Sears' income tax for the four fiscal years prior to 1983. Because we agree that the Assessor erred in using the combined reporting method to determine Sears' pre-1983 tax liability, we vacate the judgment.

I.

The facts and procedure are undisputed and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases