No. 73-2060.

420 U.S. 656 (1975)


Supreme Court of United States.

Decided March 19, 1975.

Attorney(s) appearing for the Case

Charles W. Smith argued the cause and filed a brief for appellants.

Charles G. Cleaveland, Assistant Attorney General of New Hampshire, argued the cause for appellees pro hac vice. With him on the brief were Warren B. Rudman, Attorney General, and Donald W. Stever, Jr., Assistant Attorney General.*

MR. JUSTICE MARSHALL delivered the opinion of the Court.

Appellants are residents of Maine who were employed in New Hampshire during the 1970 tax year and as such were subject to the New Hampshire Commuters Income Tax. On behalf of themselves and others similarly situated, they petitioned the New Hampshire Superior Court for a declaration that the tax violates the Privileges and Immunities and Equal Protection Clauses of the Constitutions of New Hampshire and of the...

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