District Court, D. Maine October 24, 1996, Civil 95-277-P-C (Cumberland Farms, Inc. v. Mahany)

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MEMORANDUM OF DECISION AND ORDER GRANTING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT

GENE CARTER, Chief Judge.

Plaintiff Cumberland Farms, Inc. has brought an action against Defendants Brian Mahany, Maine State Tax Assessor, and Samuel D. Shapiro, Maine State Treasurer, alleging that the Milk Handling Tax Law,' 36 M.R.S.A.