TRUCKLEASE CORP. v. COZY HARBOR SEAFOODS


746 A.2d 916 (2000)

2000 ME 36

TRUCKLEASE CORP., d/b/a AMI Leasing v. COZY HARBOR SEAFOODS, INC.

Supreme Judicial Court of Maine.

Decided February 28, 2000.


Attorney(s) appearing for the Case

Arnold C. Macdonald, Burns Ray & DeLano, P.A., Portland, for plaintiff.

Mark G. Furey, Thompson, Bull, Furey, Bass & MacColl, LLC, P.A., Portland, for defendant.

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


CLIFFORD, J.

[¶ 1] Trucklease Corp., doing business as AMI Leasing, appeals from a summary judgment entered in the Superior Court (Cumberland County, Crowley, J.) in favor of Cozy Harbor Seafoods, Inc. AMI seeks to recover from Cozy Harbor taxes that AMI paid to the State on two refrigerator trucks acquired by AMI and leased by AMI to Cozy Harbor. AMI contends that the tax liability arose when AMI leased the trucks to Cozy Harbor, not, as Cozy Harbor contends...

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