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GOGGIN v. STATE TAX ASSESSOR

Docket: BCD-17-459.

191 A.3d 341 (2018)

2018 ME 111

James GOGGIN et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: August 2, 2018.

Attorney(s) appearing for the Case

James G. Goggin, Esq. (orally), Verrill Dana, LLP, Portland, for appellants James and Ann Goggin.

Janet T. Mills , Attorney General, and Thomas A. Knowlton , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellee State Tax Assessor.

Panel: SAUFLEY, C.J., and ALEXANDER, MEAD, GORMAN, JABAR, HJELM, and HUMPHREY, JJ.

Reporter of Decisions

[¶ 1] The question presented in this appeal is whether an individual resident of Maine is entitled to a Maine income tax credit for any portion of the business taxes imposed by New Hampshire on a New Hampshire limited liability company of which the Maine...

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