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WARNQUIST v. STATE TAX ASSESSOR

Docket: Yor-18-115.

201 A.3d 602 (2019)

2019 ME 19

Eric V. WARNQUIST et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: January 29, 2019.

Attorney(s) appearing for the Case

Gregory J. Orso, Esq. (orally), Orso Law, P.A., York, for appellant Eric V. and Rosamond C. Warnquist.

Janet T. Mills , Attorney General, and Kimberly L. Patwardhan , 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.

[¶1] Eric V. Warnquist and Rosamond C. Warnquist appeal from a summary judgment entered by the Superior Court (York County, O'Neil, J.) in favor of the State Tax Assessor (the Assessor) on the Warnquists' appeal from the assessment of tax on certain foreign income. See M.R. Civ. P. 80C; 5 M.R.S. § 11001 (2017...

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