Friday, January 17, 2014
A law firm organized in and with its main office in Maine (hah!) also has an office with resident partners in Concord, New Hampshire.
The law firm filed a Freedom of Access Act request with the Maine Revenue Service "for documents containing methodologies, formulas, or calculations relating to apportionment of Maine income tax liability for nonresident partners of a professional services partnership entity based in or with a significant business presence in Maine."
The service denied the law firm's request. The decision was affirmed in Superior Court and in a decision issued yesterday by the Maine Supreme Judicial Court. (Mike Frisch)