AUSTIN v. STATE TAX COMM'N

No. 6641.

114 N.H. 137 (1974)

CARL M. AUSTIN & a. v. STATE TAX COMMISSION.

Supreme Court of New Hampshire.

February 28, 1974.


Attorney(s) appearing for the Case

Flynn, Powell, McGuirk & Blanchard and Smith, Elliott, Wood & Nelson of Maine (Mr. Charles W. Smith orally) for the plaintiffs.

Warren B. Rudman, attorney general, and Charles G. Cleaveland, attorney (Mr. Cleaveland orally), for the defendant.


GRIMES, J.

Three residents of Maine who earned income while working in New Hampshire challenge the constitutionality of the New Hampshire Commuters Income Tax. RSA ch. 77-B. During taxable year 1970 plaintiffs, as nonresidents of New Hampshire earned income in New Hampshire, had withheld from their wages by their employers a tax based on the amount of income they earned in New Hampshire. RSA 77-B:10. Plaintiffs paid the tax and brought a petition for declaratory judgment...

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