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SAGENDORPH v. MARVIN

No. 4580.

101 N.H. 79 (1957)

BEATRIX THORNE SAGENDORPH v. OLIVER W. MARVIN & a.

Supreme Court of New Hampshire.

Decided June 20, 1957.

Attorney(s) appearing for the Case

Howard B. Lane (by brief and orally), for the plaintiff.

Louis C. Wyman, Attorney General and Warren E. Waters, Deputy Attorney General (Mr. Waters orally), for the defendant.

KENISON, C. J.

Certain designated interest and dividends (RSA 77:4) constitute taxable income "received during the calendar year . . ." (RSA 77:3) which is taxed at a specified rate "for the year in which the incomes taxed under this chapter are received." RSA 77:1. The tax in this case was levied under RSA 77:12 which reads as follows: "FROM NONRESIDENT TRUSTEES. If an inhabitant of this state receives income from one or...

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