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BRADLEY REAL ESTATE TRUST v. TAYLOR, COMMISSIONER

No. 85-295.

128 N.H. 441 (1986)

BRADLEY REAL ESTATE TRUST v. EVERETT V. TAYLOR, COMMISSIONER, DEPARTMENT OF REVENUE ADMINISTRATION

Supreme Court of New Hampshire.

August 12, 1986.

Attorney(s) appearing for the Case

Sanders and McDermott P.A., of Hampton (Wilfred L. Sanders, Jr., and Lawrence M. Edelman on the brief, and Mr. Edelman orally), for Bradley Real Estate Trust.

Stephen E. Merrill, attorney general (David S. Peck, assistant attorney general, on the brief and orally), for the State.

BROCK, J.

This is an appeal from a decision of the Superior Court (Gray, J.) nullifying an additional tax assessment imposed upon Bradley Real Estate Trust. The New Hampshire Department of Revenue Administration (the department) claims that the superior court erred because "gross business profits" should include profits paid out by a real estate investment trust (REIT) as dividends to its shareholders. We hold that the superior court correctly applied RSA 77...

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