GENERAL ELECTRIC CO. v. COM'R, NH DEPT. OF REV. ADMIN.

No. 2005-668.

914 A.2d 246 (2006)

GENERAL ELECTRIC COMPANY, INC. v. COMMISSIONER, NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION.

Supreme Court of New Hampshire.

Opinion Issued: December 5, 2006.


Attorney(s) appearing for the Case

Rath, Young and Pignatelli, P.A., of Concord (William F.J. Ardinger and Andrew W. Serell, on the brief, and Mr. Ardinger orally), and Walter Hellerstein, of Athens, GA, on the brief, for the plaintiff.

Kelly A. Ayotte, attorney general (Karen A. Schlitzer, assistant attorney general, on the brief and orally), and Kathleen J. Sher, of Concord, on the brief, for the defendant.


HICKS, J.

The plaintiff, General Electric Company, Inc. (GE), appeals the decision of the Superior Court (Fitzgerald, J.) granting motions filed by the defendant, New Hampshire Department of Revenue Administration (department), to dismiss for lack of standing and for summary judgment. We reverse the grant of the motion to dismiss and affirm the grant of the motion for summary judgment.

The record supports the following facts. This case involves business...

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