1. Home
  2. Browse Decisions
  3. N.H.
  4. 148 N.H.
  5. 148 N.H. 536 (2002)
 

SMITH v. N.H. DEP'T OF REVENUE ADMIN.

No. 2000-682.

148 N.H. 536 (2002)

ERNEST T. SMITH, III & a. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION & a.

Supreme Court of New Hampshire.

Opinion Issued: November 25, 2002.

Attorney(s) appearing for the Case

Sheehan Phinney Bass + Green, P.A., of Manchester (Michael C. Harvell and Elizabeth A. Bailey on the brief, and Mr. Harvell orally), Upton & Hatfield, LLP, of Concord (Russell F. Hilliard on the brief), McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Wilbur A. Glahn, III and Andrea L. Daly on the brief), Wiggin & Nourie, P.A., of Manchester (W. Wright Danenbarger on the brief), Rath, Young & Pignatelli, P.A., of Concord (William F. J. Ardinger and Christopher J. Sullivan on the brief), and Ansell Professional Association, of Bedford (David E. Barradale on the brief), for the petitioners.

Philip T. McLaughlin, attorney general (Anne E. Edwards, senior assistant attorney general, on the brief and orally) and Gallagher, Callahan & Gartrell, of Concord (Walter L. Maroney on the brief), for the respondents.

DALIANIS, J.

The petitioners, a class of similarly situated taxpayers, appeal the Superior Court's (McGuire, J.) ruling that they were not entitled to a refund of the New Hampshire interest and dividend tax (I&D tax) paid during the 1991 through 1994 tax years on interest and dividends from out-of-state non-bank investment sources. We affirm.

I. Relevant Facts

This case is before us again...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases