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GANNETT CO., INC. v. STATE TAX ASSESSOR

Docket: Ken-07-629.

959 A.2d 741 (2008)

2008 ME 171

GANNETT CO., INC., et al. v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: November 18, 2008.

Attorney(s) appearing for the Case

Sarah H. Beard, Esq., Daniel M. Snow, Esq. (orally), Pierce Atwood, LLP, Portland, ME, Scott D. Smith, Esq., LeClair Ryan, P.C., Washington, DC, for Gannett Co., Inc., and its affiliates.

G. Steven Rowe, Attorney General, Thomas A. Knowlton, Asst. Atty. Gen. (orally), Scott W. Boak, Asst. Atty. Gen., Augusta, ME, for the State Tax Assessor.

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

SILVER, J.

[¶ 1] The State Tax Assessor appeals from a summary judgment entered in the Superior Court (Kennebec County, Marden, J.). The Assessor argues that the court erred in granting the motion for summary judgment by Gannett Co., Inc., and vacating the Assessor's decision as to Gannett's corporate income tax liability for the tax year 2000. In addition, the Assessor argues that the court erred in concluding that Gannett's income from the sale of its...

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