1. Home
  2. Browse Decisions
  3. A.3d
  4. 65 A.3d
  5. 65 A.3d 1278 (2013)
 

EAGLE RENTAL, INC. v. STATE TAX ASSESSOR

Docket No. BCD-12-254.

65 A.3d 1278 (2013)

2013 ME 48

EAGLE RENTAL, INC. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: May 21, 2013.

Attorney(s) appearing for the Case

William D. Hewitt, Esq. (orally), and Catherine R. Connors, Esq. , Pierce Atwood LLP, Portland, for appellant Eagle Rental.

Janet T. Mills , Attorney General, and Gregg D. Bernstein , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellee State Tax Assessor.

Panel: SAUFLEY, C.J., and ALEXANDER, SILVER, MEAD, and GORMAN, JJ.

MEAD, J.

[¶ 1] Eagle Rental appeals from a judgment entered in the Business and Consumer Docket (Nivison, J.) declaring that the company owes use tax on four Cadillac Escalades. Eagle Rental argues that it does not owe use tax because Daniel Bickford, the company's sole shareholder, and his wife operated the Escalades with dealer plates for their personal use in accordance with Maine's dealer plate statute, 29-A M.R.S. § 1002(1)(B) (2012). Specifically...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases