TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, July 28, 2005

Maine Court Holds Residency Statute Unconstitutionally Vague

Maine_2 Fascinating story in the local Portland, Maine paper: Law Criticized as Tax Case Dropped:

A Superior Court justice dismissed tax evasion charges against two Maine Maritime Academy graduates Tuesday, in what some called a landmark decision for Maine tax law. Michael Falcone and James Jannetti were indicted by the state last year. Prosecutors said they claimed residency elsewhere to avoid paying Maine income taxes.

Superior Court Justice Roland Cole ruled that Maine's definition of residency is unconstitutionally vague. "Taxpayers like Falcone received no help from the tax statutes, and little guidance from the Maine Revenue Service instructions," Cole wrote in his 11-page decision.

(Of course, this raises an even more important tax question: does blogging this story make my family vacation deductible?)

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