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CUMBERLAND FARMS, INC. v. TAX ASSESSOR

No. 96-2353.

116 F.3d 943 (1997)

CUMBERLAND FARMS, INC., Plaintiff, Appellant, v. TAX ASSESSOR, STATE OF MAINE, and Treasurer, State of Maine, Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided June 20, 1997.

Attorney(s) appearing for the Case

Sheldon A. Weiss with whom Joel C. Martin, James B. Haddow, and Petruccelli & Martin were on brief, for plaintiff, appellant.

Janet M. McClintock, Assistant Attorney General, State of Maine, with whom Andrew Ketterer, Attorney General, Lucinda E. White, Assistant Attorney General, and Thomas D. Warren, State Solicitor, were on brief, for defendants, appellees.

Before TORRUELLA, Chief Judge, SELYA, Circuit Judge, and SARIS, District Judge.

SELYA, Circuit Judge.

Plaintiff-appellant Cumberland Farms, Inc. ("CFI"), a Massachusetts-based processor and distributor of milk, operates a chain of convenience stores throughout the northeastern states. In this case, it asserts that a milk handling surcharge imposed by the State of Maine violates the Commerce Clause. The defendants are state officials, sued as such (collectively, "Maine" or "the State"). In their view, the milk handling surcharge is indistinguishable...

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