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CATERPILLAR INC. v. N.H. DEP'T OF REVENUE ADMIN.

No. 97-779.

144 N.H. 253 (1999)

CATERPILLAR INC. & a. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION & a.

Supreme Court of New Hampshire.

October 25, 1999.

Attorney(s) appearing for the Case

Rath, Young, and Pignatelli P.A., of Concord (William F.J. Ardinger and Brian T. Tucker on the brief), Morrison & Foerster, LLP, of New York, New York (Paul H. Frankel and Craig B. Fields on the brief, and Mr. Frankel orally), Sutherland, Asbill & Brennan, of Washington, D.C. (Jerome B. Libin on the brief), and Daniel J. Schlicksup, of Peoria, Illinois, by brief, for the plaintiffs.

Philip T. McLaughlin, attorney general (Martin P. Honigberg, senior assistant attorney general, on the brief and orally), for the defendants.

Peter S. Garre, of New London, by brief, as amicus curiae.

HORTON, J.

The plaintiffs, Caterpillar Inc. and two of its subsidiaries, Caterpillar Financial Services Corporation and Solar Turbines Incorporated, appeal a Superior Court (McGuire, J.) order granting the cross-motion for summary judgment of the defendants, the State Department of Revenue Administration and its commissioner, in an action challenging the constitutionality of certain provisions of RSA chapter 77-A (1991 & Supp. 1998). We affirm.

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