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ESTATE OF DIMILLO v. STATE TAX ASSESSOR

739 A.2d 385 (1999)

1999 ME 154

Estate of Antonio DiMILLO v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided October 28, 1999.

Attorney(s) appearing for the Case

Kurt E. Olafsen, (orally), Olafsen & Butterworth, Portland, for plaintiff.

Andrew Ketterer, Attorney General, Crombie J.D. Garrett, Asst. Atty. General, (orally), Augusta, for defendant.

Before WATHEN, C.J., and CLIFFORD, SAUFLEY, and ALEXANDER, JJ.

ALEXANDER, J.

[¶ 1] The Estate of Antonio DiMillo1 appeals from a summary judgment entered in the Superior Court (Cumberland County, Crowley, J.) which determined that a "new hull structure" fabricated at Bath Iron Works (BIW) and attached to DiMillo's Restaurant was tangible personal property subject to use tax pursuant to 36 M.R.S.A. § 1861. The DiMillo Estate contends that labor required to fabricate the hull structure...

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