PRESCOTT v. STATE TAX ASSESSOR


721 A.2d 169 (1998)

1998 ME 250

A. Neal PRESCOTT v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided November 25, 1998.


Attorney(s) appearing for the Case

Robert W. Bower (orally), Paul F. Driscoll, Norman, Hanson & DeTroy, Portland, for plaintiff.

Andrew Ketterer, Attorney General, Thomas A. Knowlton, Asst. Atty. Gen. (orally), Augusta, for defendant.

Before WATHEN, C.J., and CLIFFORD, RUDMAN, DANA, SAUFLEY, and CALKINS, JJ.


WATHEN, C.J.

[¶ 1] A. Neal Prescott appeals from a summary judgment entered in the Superior Court (Kennebec County, Alexander, J.) in favor of the State Tax Assessor ("Assessor") assessing employment withholding taxes. The taxes were originally incurred by ACT II, Inc., ("the Company") but were transferred to Prescott, the chief executive officer of the corporation. Prescott argues on appeal that he generated a genuine issue of material fact whether he...

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