Supreme Judicial Court of Maine May 30, 1995 (Kearns v. State Tax Assessor)

ROBERTS, Justice.

Mark Kearns, an officer and director of Atlantic Hospitality, Inc., appeals from a judgment entered in the Superior Court (York County, Perkins, A.R.J.) on Kearns’s complaint for judicial review of an assessment against him personally for Atlantic’s unpaid taxes for the period May through December 1989. Kearns contends that the court (1) misapplied 36 M.R.S.A.