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LUKER v. STATE TAX ASSESSOR

Docket: BCD-10-86.

17 A.3d 1198 (2011)

2011 ME 52

Daniel P. LUKER et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: May 3, 2011.

Attorney(s) appearing for the Case

Roy T. Pierce, Esq. (orally), Preti Flaherty, LLP, Portland, ME, for Daniel P. Luker, John M. Sullivan, and Simon C. Leeming.

Janet T. Mills , Attorney General, Scott W. Boak , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, ME, for the State Tax Assessor.

Catherine R. Connors, Esq. , James G. Good, Esq. , Jonathan A. Block, Esq. , Pierce Atwood LLP, One Monument Square, Portland, ME, for Pierce Atwood LLP and Maine Society of Certified Public Accountants.

Dissent: SILVER, J.

GORMAN, J.

[¶ 1] Daniel P. Luker, John M. Sullivan, and Simon C. Leeming (the Attorneys)1 appeal from the entry of a summary judgment in the Business and Consumer Docket (Humphrey, C.J.) in favor of the State Tax Assessor on the Attorneys' petitions for review of tax assessments for the 2004 and 2005 tax years, pursuant to M.R. Civ. P. 80C.2 The Attorneys contend that the court erred by applying...

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