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SMITH v. STATE TAX ASSESSOR

860 A.2d 387 (2004)

2004 ME 120

Frank A. SMITH et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: September 21, 2004.

Attorney(s) appearing for the Case

Frank & Arline Smith, Ogunquit, for plaintiffs.

G. Steven Rowe, Attorney General, Michael Miller, Asst. Attorney General, Stanley W. Piecuch, Asst. Attorney General, Augusta, for defendant.

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

ALEXANDER, J.

[¶ 1] Frank A. and Arline Smith appeal from a judgment of the Superior Court (York County, Fritzsche, J.) affirming the State Tax Assessor's decision denying their petition for reconsideration of the Maine resident income tax assessed against the Smiths for the tax years 1999 and 2000. The Smiths argue that: (1) 36 M.R.S.A. § 5122(2)(F) (1990) allows them to subtract from their Maine adjusted gross income the distributions from their...

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