REALCO SERVICES, INC. v. Raymond L. HALPERIN, State Tax Assessor.[*] Supreme Judicial Court of Maine. April 7, 1976. [*] During the pendency of this case the initial defendant, Ernest H. Johnson, ceased to hold the office of State Tax Assessor. The substitution of the present State Tax Assessor, Raymond L. Halperin, as party defendant, is […]