Roger M. v. Maine Bureau of Taxation

Supreme Judicial Court of Maine

Roger M. v. Maine Bureau of Taxation

450 A.2d 489, 1982 Me. LEXIS 777

DecidedSeptember 30, 1982

StatusPublished

This text of 450 A.2d 489 (Roger M. v. Maine Bureau of Taxation) is published on Counsel Stack Legal Research, covering Supreme Judicial Court of Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Roger M. v. Maine Bureau of Taxation, 450 A.2d 489, 1982 Me. LEXIS 777 (Me. 1982).

Pincite

Opinion

MEMORANDUM DECISION.

Roger M. and Joyce B. Rush appeal from an order of the Superior Court, Cumberland County, dismissing their complaint against the State of Maine, Bureau of Taxation and others. The trial court ruled that the plaintiffs had failed to state a claim upon which relief could be granted. We agree.

A careful review of the complaint reveals that the plaintiffs would not be entitled to the relief sought upon either of the two theories they have advanced. Under such circumstances, it is entirely appropriate to summarily dismiss the action. M.R.Civ.P. 12(b)(6); see Nadeau v. State, Me., 395 A.2d 107, 116-17 (1978).

The entry is:

Judgment affirmed.

All concurring.

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