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METCALF v. STATE TAX ASSESSOR

Docket No. Sag-12-207.

70 A.3d 261 (2013)

2013 ME 62

Judy A.S. METCALF v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: July 2, 2013.

Attorney(s) appearing for the Case

William J. Schneider, Attorney General, and William H. Laubenstein, III, Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellant State Tax Assessor.

R. Lee Ivy, Esq., and Michael A. Nelson, Esq. (orally), Jensen Baird Gardner & Henry, Portland, for appellee Judy A.S. Metcalf.

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

SAUFLEY, C.J.

[¶ 1] The State Tax Assessor appeals from a judgment of the Superior Court (Sagadahoc County, Horton, J.) vacating the Assessor's decision that upheld a $98,180.31 Maine estate tax assessment imposed against attorney Judy A.S. Metcalf in her capacity as administratrix of a Massachusetts estate. The court held that the Assessor lacked the authority to impose personal liability for unpaid estate taxes on a personal representative appointed...

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