L.L. BEAN, INC. v. STATE TAX ASSESSOR


649 A.2d 331 (1994)

L.L. BEAN, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided November 1, 1994.


Attorney(s) appearing for the Case

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

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

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


WATHEN, Chief Justice.

The State Tax Assessor appeals from a judgment entered in the Superior Court (Cumberland County, Brennan, J.) in favor of L.L. Bean on its Petition for Review of Final Agency Action. The Assessor imposed a use tax on package inserts printed out-of-state, shipped to Bean in Maine, and later included in packages mailed to out-of-state customers. Finding no error in the Superior Court judgment,...

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