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BOULET v. STATE TAX ASSESSOR

626 A.2d 33 (1993)

Raymond BOULET, et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided May 21, 1993.

Attorney(s) appearing for the Case

Martin I. Eisenstein (orally), Brann & Isaacson, Lewiston, for plaintiff.

Michael E. Carpenter, Atty. Gen., Mary Jean Crouter (orally), Asst. Atty. Gen., Augusta, for defendant.

Before WATHEN, C.J., and ROBERTS, GLASSMAN, CLIFFORD, COLLINS, RUDMAN and DANA, JJ.

DANA, Justice.

Raymond and Lorraine Boulet appeal from a judgment of the Superior Court (Androscoggin County, Alexander, J.) affirming a determination of the State Tax Assessor that, as Maine residents, they were not entitled to a credit for income taxes paid to the Commonwealth of Massachusetts as a consequence of their having won the Massachusetts lottery. We vacate the judgment of the Superior Court.

The Boulets are residents of Lewiston and have...

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