Opinion ID: 1482159
Heading Depth: 3
Heading Rank: 2

Heading: The 1999 State Income Tax Refund

Text: [¶ 13] Yates further contends that the Superior Court erred when it concluded that the record was silent with regard to the 1999 state income tax refund. Because Yates did not offer any testimony regarding the state refund, and did not take any steps to raise the issue in the Superior Court until she filed her motion to amend the judgment pursuant to M.R. Civ. P. 52(b), the Superior Court could have properly concluded that she failed to present evidence on the issue. See Sanders v. Sanders, 1998 ME 100, ¶ 11, 711 A.2d 124, 127. Accordingly, the Superior Court did not err when it denied Yates's motion to amend pursuant to M.R. Civ. P. 52(b). See Dep't of Envtl. Prot. v. Woodman, 1997 ME 164, ¶¶ 2-3, 697 A.2d 1295, 1297 (affirming the denial of a motion to amend when the defendants raised an issue for the first time in the motion).