LINNEHAN LEASING v. STATE TAX ASSESSOR


898 A.2d 408 (2006)

2006 ME 33

LINNEHAN LEASING et al. v. STATE TAX ASSESSOR et al.

Supreme Judicial Court of Maine.

Decided: March 31, 2006.


Attorney(s) appearing for the Case

Ralph I. Lancaster, Esq., James G. Good, Esq., Jonathan A. Block, Esq. (orally), Pierce Atwood, Portland, for plaintiffs.

G. Steven Rowe, Attorney General, Thomas A. Knowlton Asst. Atty. Gen. (orally), Augusta, for defendants.

Dissenting: SILVER, J.


ALEXANDER, J.

[¶ 1] This matter is before us on consolidated appeals from judgments by the Superior Court in Hancock and Kennebec Counties. Each case involves application of the bad debt sales tax credit, 36 M.R.S. § 1811-A (2005), to the transactional arrangements between Linnehan Leasing d/b/a Credit Now Auto Company (Linnehan) and its affiliated finance company, Atlantic Acceptance Co. (Atlantic). In Han-05-162, Linnehan and Atlantic appeal the Superior...

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