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ESTATE OF ROBITAILLE v. N.H. DEP'T OF REV. ADMIN.

No. 2002-417.

149 N.H. 595 (2003)

ESTATE OF BEATRICE A. ROBITAILLE & a. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

Supreme Court of New Hampshire.

Opinion Issued: June 27, 2003.

Attorney(s) appearing for the Case

William H.M. Beckett, of Portsmouth, by brief and orally, for the petitioners.

Stephen J. Judge, acting attorney general (Mary P. Castelli, senior assistant attorney general, on the brief and orally), for the respondent.

Ansell, Barradale, Newkirk, Anderson & Dwyer, P.A., of Bedford (David E. Barradale & a. on the brief), for Citizens Bank, Trustee of the Susan J. Epply Trust of April 6, 1979, as amicus curiae.

BRODERICK, J.

The petitioners, the Estate of Beatrice Robitaille (estate) and the beneficiaries under Robitaille's will, appeal from a decision of the Rockingham County Probate Court (Cassavechia, J.) dismissing their challenge to a legacy and succession tax assessment by the respondent, the New Hampshire Department of Revenue Administration (department). See RSA 86:6 (Supp. 2002) (repealed effective January 1, 2003). We affirm.

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