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Which leaves us where we are today, at least for the moment

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Sunspray Condominium Assn, 61 A.3d 1249, 125657 (Me.2013) (finding that a condominium owners statement that cigarette smoke is universally understood to be a toxic and carcinogenic substance lacked necessary specifics concerning his exposure and the results of that exposure)

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[27] [28] [29] Massachusetts is one of 15 states (plus the District of Columbia) that levies an estate tax