SCOTT & WILLIAMS, INC. v. BOARD OF TAXATION

No. 78-227.

119 N.H. 184 (1979)

SCOTT & WILLIAMS, INC. v. BOARD OF TAXATION AND COMMISSIONER OF REVENUE ADMINISTRATION

Supreme Court of New Hampshire.

March 23, 1979.


Attorney(s) appearing for the Case

Sheehan, Phinney, Bass & Green P.A., of Manchester (Dorothy M. Bickford orally), for the plaintiff.

Thomas D. Rath, attorney general, and Steven J. McAuliffe, attorney (Wilbur A. Glahn, III, assistant attorney general, orally), for the defendants.

William D. Dexter, of Olympia, Washington, by brief and orally, for the Multistate Tax Commission, amicus curiae.


DOUGLAS, J.

This case presents the issue of the amount of evidence necessary to prove that the plaintiff, Scott & Williams, Inc., is taxed or taxable in the foreign countries in which it sells its products. It is a continuation of an action in equity brought by Scott & Williams, Inc., under RSA 77-A:14 (Supp. 1977), for de novo review of the decision of the board of taxation upholding an assessment of additional business profits tax by the department of revenue...

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