ERNEST T. SMITH, III & a.
v.
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION & a.
Supreme Court of New Hampshire.https://leagle.com/images/logo.png
April 3, 1997.
April 3, 1997.
Attorney(s) appearing for the Case
Sheehan Phinney Bass + Green, PA., of Manchester (James Q. Shirley & a. on the petitioners' initial joint brief and Mr. Shirley and Michael C. Harvell on the petitioners' supplemental joint brief), for petitioners Howard Nichols, Margery Nichols, and Margaret Straw.
McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Wilbur A. Glahn, III on the petitioners' initial joint brief and Mr. Glahn and Steven M. Burke on the petitioners' supplemental joint brief, and Mr. Glahn orally), for petitioners John R. McLane, Jr. and Elisabeth D. McLane, trustees of the Virginia S. Deane Revocable Trust of 1985 — the Education Trust; Robert A. Wells, executor of the estate of Helen L. Kendall; Alexander A. Courtney; and Mary E. Courtney.
Upton, Sanders & Smith, P.A., of Concord (Russell F. Hilliard and David E. Barradale on the petitioners' initial and supplemental joint briefs, and Mr. Hilliard orally), for petitioners Ernest T. Smith, III, Sandra A. Smith, and Robert P. Burroughs.
Wiggin & Nourie, P.A., of Manchester (Mark Langan on the petitioners' initial joint brief and John R. Monson on the petitioners' supplemental joint brief), for petitioners Swenson A Trust, Swenson Marital Trust, and Swenson Family Trust.
Rath, Young and Pignatelli, PA., of Concord (William F.J. Ardinger & a. on the petitioners' supplemental joint brief), for the petitioners.
Jeffrey R. Howard, attorney general, V. Hummel Berghaus, IV, revenue counsel, and Beth L. Fowler, assistant revenue counsel (Martin P. Honigberg, senior assistant attorney general, Christopher P. Reid, special counsel, Mr. Berghaus, and Ms. Fowler on the briefs, and Mr. Reid orally), for the defendants.
Supreme Court of New Hampshire.
BROCK, C.J.
This is an interlocutory appeal under Supreme Court Rule 9. The Superior Court (Manias, J.) transferred without ruling five questions:
1. Whether the New Hampshire Interest and Dividends Tax, levied pursuant to N.H.R.S.A. Ch. 77, discriminates amongst similarly situated taxpayers on the basis of the identity or situs of the payor of the taxpayer's investment income, in violation of the New Hampshire State Constitution, Part 1, Article 12...
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