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AYOTTE v. STATE TAX ASSESSOR

No. Yor-01-732.

797 A.2d 730 (2002)

2002 ME 91

Mark J. AYOTTE et al. v. STATE TAX ASSESSOR

Supreme Judicial Court of Maine.

Decided: June 4, 2002.

Attorney(s) appearing for the Case

Mark J. Ayotte, Portsmouth, NH, Norman G. Canwell, Rochester, NH, Dennis M. LaBelle, Milton, NH, for plaintiffs.

G. Steven Rowe, Attorney General, Christopher C. Taub, Asst. Attorney General, Thomas A. Knowlton, Asst. Attorney General, Augusta, for defendant.

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

PER CURIAM.

Mark J. Ayotte, Norman Canwell, and Dennis LaBelle, residents of New Hampshire, appeal from judgments entered in the Superior Court (York County, Brennan, J.), dismissing their Rule 80C appeals from decisions of the Maine Revenue Services demanding payment of income tax and assessing penalties and interest. Ayotte, Canwell, and LaBelle argue, in this consolidated appeal, that they are not required to pay Maine taxes because they work at the Portsmouth...

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