PETERSON v. STATE TAX ASSESSOR


724 A.2d 610 (1999)

1999 ME 23

Thomas O. PETERSON and Christopher R. Peterson v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided February 2, 1999.


Attorney(s) appearing for the Case

John M.R. Paterson (orally), Bernstein, Shur, Sawyer & Nelson, P.A., Portland, for plaintiff.

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

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


RUDMAN, J.

[¶ 1] Thomas O. Peterson and Christopher R. Peterson appeal from a summary judgment entered in the Superior Court (Cumberland County, Mills, J.) affirming the State Tax Assessor's income tax assessments against each of them. The Petersons contend that the court erroneously concluded that their activities in Maine on behalf of Peterson Dental Supply (PDS) from 1989 through 1992 were not exempt from Maine income tax by virtue of the provisions...

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