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WILLIAMS v. STATE TAX ASSESSOR

812 A.2d 245 (2002)

2002 ME 172

Donald J. WILLIAMS, v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: December 10, 2002.

Attorney(s) appearing for the Case

Alfred C. Frawley, Esq., Roy T. Pierce, Esq. (orally), Preti Flaherty Beliveau Pachios & Haley, LLC, Portland, ME, for plaintiff.

G. Steven Rowe, Attorney General, Thomas A. Knowlton, Asst. Attorney General (orally), Augusta, ME, for defendant.

Jonathan A. Block, Esq., Pierce Atwood, Portland, ME, for amicus curiae, Maine Society of Certified Public Accountants.

Panel: SAUFLEY, C.J., and CLIFFORD, RUDMAN, DANA, ALEXANDER, CALKINS, and LEVY, JJ.

RUDMAN, J.

[¶ 1] Donald Williams appeals from the judgment entered in the Superior Court (Kennebec County, Marden, J.) affirming the State Tax Assessor's decision to assess additional income tax liability against Williams for the 1988 tax year. Contrary to Williams's contentions, the Superior Court erred neither by concluding that 36 M.R.S.A. § 141 (1990 & Supp.2001) permits the Assessor to audit the federal adjusted gross income figure used in...

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