Lawyer Profile

Martin I. Eisenstein

Brann & Isaacson

Website for Martin I. Eisenstein

184 Main Street, Fourth Floor
P.O. Box 3070
Lewiston, ME 04243-3070
Phone: 207-786-3566
Firm Website: http://www.brannlaw.com

Listed in Best Lawyers since 2007.

Practice Areas

  • Litigation & Controversy - Tax
  • Tax Law

Case History

  • AOL, LLC v. Iowa Dep''t of Rev., 771 N.W.2d 404 (Iowa 2009) — Found that Internet service not taxable because it was an interstate service.
  • PeoplePC, Inc. v. State Bd. of Equalization, 2009 WL 2853032 (Cal. App. Sept. 4, 2009) — Application of sales tax statute to reject the State Board of Equalization''s interpretation of tax exemption for printed sales messages.
  • Random House, Inc. v. Div. of Taxation, 23 N.J. Tax 291 (2006 — Finding by New Jersey Tax Court and Supreme Court that litter tax does not apply to books and packaging materials for books.
  • Quill v. North Dakota, 504 U.S. 298 (1992) — Represented amicus curiae Direct Marketing Association in the seminal U.S. Supreme Court case finding that nexus requires a physical presence.
  • L.L. Bean, Inc. v. Tax Assessor, 649 A.2d 331 (Me. 1994) — Maine Supreme Judicial Court decision finding that use tax does not apply to promotional materials distributed outside of state.

Education

  • University of Illinois at Urbana–Champaign (LL.B) (1975)

Organizations & Affiliations

  • St. Mary''s Health Center — Board Member
  • Maine Bar Association — Chair, Tax Section
  • Lewiston Auburn Economic Growth Council — Board Member
  • Northern New England Passenger Rail Authority — Chairman

Governmental Agencies

  • Assistant Attorney General of the Antitrust Division (Department of Justice (DOJ))