Express Scripts Inc. v. State Tax Assessor
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The Supreme Judicial Court affirmed the order entered in the business and consumer docket granting summary judgment approving the method of the State Tax Assessor for calculating Express Scripts Inc.'s Maine tax liability and denied the Assessor's cross appeal, holding that the trial court did not err.
Specifically, the Supreme Judicial Court held (1) the trial court applied an improper standard in evaluating whether Express Scripts established its primary facie case for counts one and two of the petition for review; (2) under the proper legal standard, summary judgment was still appropriate; and (3) the trial court did not err in allowing Express Scripts to file certain information under seal and a later order denying the Assessor's motion to unseal.
The court issued a subsequent related opinion or order on November 7, 2023.
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