FIRST FINANCIAL GROUP OF N.H., INC. v. STATE

No. 80-042

121 N.H. 381 (1981)

FIRST FINANCIAL GROUP OF NEW HAMPSHIRE, INC. v. THE STATE OF NEW HAMPSHIRE

Supreme Court of New Hampshire

May 11, 1981


Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton, of Manchester (Peter Guenther on the brief and orally), for the plaintiff.

Gregory H. Smith, acting attorney general (Steven J. McAuliffe, assistant attorney general, and Betsy S. Westgate, attorney, on the brief and Andrew R. Grainger, assistant attorney general, orally), for the State.


BROCK, J.

This case primarily involves the business profits tax law, RSA ch. 77-A. The plaintiff, First Financial Group of New Hampshire, Inc., filed tax returns for three separate fiscal periods with the State Tax Commission. Certain deductions taken by the plaintiff were disallowed by the commission and the plaintiff appealed to the superior court pursuant to RSA 77-A:14. Both parties filed motions for summary judgment. The Trial Court (Wyman, J.) transferred...

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