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STEVENS v. STATE TAX ASSESSOR

571 A.2d 1195 (1990)

Karl and Lucille STEVENS v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided March 15, 1990.

Attorney(s) appearing for the Case

David S. Peck (orally), Robert E. Dunn, Jr., Asst. Attys. Gen., Concord, N.H., for plaintiff.

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

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

CLIFFORD, Justice.

This appeal challenges the method used by the State of Maine in taxing the Maine source income of nonresidents. Because there are no constitutional violations resulting from Maine's taking into account non-Maine source income in calculating the graduated rate of income tax to be imposed on the nonresident's Maine source income, we affirm the judgment of the Superior Court (Kennebec County, Brody, C.J.) upholding the defendant State Tax Assessor...

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