SOMERSET TEL. CO. v. STATE TAX ASSESSOR

Docket: BCD-20-59.

259 A.3d 97 (2021)

2021 ME 26

SOMERSET TELEPHONE COMPANY et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: April 29, 2021.

Revised: June 10, 2021.


Attorney(s) appearing for the Case

Jonathan A. Block, Esq. , and Olga J. Goldberg, Esq. (orally), Pierce Atwood LLP, Portland, for appellants Somerset Telephone Company et al.

Aaron M. Frey , Attorney General, and Kimberly L. Patwardhan , Asst. Atty. Gen. (orally), Office of the Attorney General, Augusta, for appellee State Tax Assessor.

Dissent: HORTON, J.


[¶1] Somerset Telephone Company and affiliated corporations (collectively, Somerset)1 appeal from a judgment entered in the Business and Consumer Docket (Murphy, J.) in which the court affirmed the State Tax Assessor's denial of Somerset's request for an income tax refund for the 2013 taxable...

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