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APPEAL OF STEELE HILL DEVELOPMENT, INC.

No. 80-448

121 N.H. 881 (1981)

APPEAL OF STEELE HILL DEVELOPMENT, INC. (New Hampshire Board of Taxation)

Supreme Court of New Hampshire

October 7, 1981

Attorney(s) appearing for the Case

Roger G. Burlingame, of Franklin, by brief and orally, for the plaintiff.

Gregory H. Smith, attorney general (Betsy S. Westgate, assistant attorney general, on the brief and orally), for the State.

KING, C.J.

The plaintiff, Steele Hill Development, Inc., appeals from an order of the board of taxation affirming a decision of the commissioner of the department of revenue administration. The commissioner denied the plaintiff's request for an abatement of additions to its tax liability for two tax years and for an abatement of penalties assessed for failure to pay timely its taxes for these years. We affirm.

In 1976, the plaintiff began to develop certain...

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