State v. Marcotte

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding debtor-creditor relationship when sales tax statute contained no express duty to segregate funds collected nor requirement that taxes be held in trust for state and when statute expressly provided tax collected became personal debt of seller

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• State v. Borochov
  Hawaii Intermediate Court of Appeals· 1997-11-06· cited 14×
• State v. Nelson
  Supreme Judicial Court of Maine· 1998-07-23· cited 5×
• State v. Pleasant Hill Health Facility, Inc.
  Supreme Judicial Court of Maine· 1985-07-31· cited 3×
• State v. Ruiz
  Supreme Court of Kansas· 2023-11-17· cited 3×
• James W. Davis v. State
  Tex. App. Ct., 3rd Dist. (Austin)· 1995-08-16

Cites

6 cases in this archive are cited by this case.

• United States v. Bass
  Supreme Court· 1971-12-20· cited 1,739×
• State v. Millett
  Supreme Judicial Court of Maine· 1978-10-19· cited 49×
• Commonwealth v. Shafer
  Supreme Court of Pennsylvania· 1964-07-01· cited 48×
• Knowlton v. State
  Supreme Judicial Court of Maine· 1969-10-06· cited 15×
• Harvey F. Gamage, Shipbuilder, Inc. v. Halperin
  Supreme Judicial Court of Maine· 1976-06-14· cited 8×
• State v. Gates
  Indiana Court of Appeals· 1979-09-26· cited 6×