ALEXANDER, J.
[¶ 1] Preti Flaherty Beliveau & Pachios LLP (Preti) appeals from the judgment of the Superior Court (Cumberland County, Warren, J.) affirming the Maine Revenue Services' denial of Preti's Freedom of Access Act request, pursuant to 1 M.R.S. §§ 402(3) and 408-A (2013), for documents containing methodologies, formulas, or calculations relating to apportionment of Maine income tax liability for nonresident partners of a professional...
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