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EXP. SCRIPTS INC. v. STATE TAX ASSESSOR

Docket: BCD-22-331.

304 A.3d 239 (2023)

2023 ME 68

EXPRESS SCRIPTS INC. et al., v. STATE TAX ASSESSOR.

Supreme Judicial Court of Maine.

Decided: November 7, 2023.

Revised: November 28, 2023.

Attorney(s) appearing for the Case

Jonathan A. Block, Esq. , Pierce Atwood LLP, Portland, and R. Gregory Roberts, Esq. , (orally), Roberts Law Group, PLLC, White Plains, New York, for appellant Express Scripts Inc. et al.

Aaron M. Frey , Attorney General, Thomas A. Knowlton , Dept. Atty. Gen. (orally), and Lawrence S. Delaney , Asst. Atty. Gen., Office of the Attorney General, Augusta, for appellee State Tax Assessor

Panel: STANFILL, C.J., and MEAD, JABAR, HORTON, LAWRENCE, and DOUGLAS, JJ.

[¶1] Express Scripts Inc. (ESI) and its unitary Maine affiliates (collectively, Express Scripts) appeal from an order entered in the Business and Consumer Docket (Duddy, J.) granting summary judgment approving the State Tax Assessor's method of calculating Express Scripts' Maine tax liability. The Assessor cross-appeals from...

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