IN RE HUFF

No. 2005-856.

910 A.2d 1287 (2006)

Appeal of Emily HUFF (New Hampshire Department of Health and Human Services).

Supreme Court of New Hampshire.

Opinion Issued: November 28, 2006.


Attorney(s) appearing for the Case

Wiggin & Nourie, P.A., of Manchester (Jan P. Myskowski and Jaime I. Gillis on the brief, and Mr. Myskowski orally), for the petitioner.

Kelly A. Ayotte, attorney general (Suzan M. Lehmann, senior assistant attorney general, on the brief and orally), for the respondent.

John D. MacIntosh, of Concord, and John S. Kitchen, of Laconia, on the brief, for the Office of Public Guardian, Tri-County Cap, Inc./Guardianship Services and Enhanced Life Options Group, as amici curiae.

New Hampshire Legal Assistance, of Portsmouth and Manchester (Kay E. Drought and Laurel O'Connor on the brief) and Disability Rights Center, of Concord (Ronald K. Lospennato on the brief), for Michael Bourgeois, Anita Handren, The Brain Injury Association of New Hampshire and the National Alliance of the Mentally Ill, as amici curiae.

Ransmeier & Spellman, P.C., of Concord (Tina L. Annis on the brief), Laboe Associates, PLLC, of Concord (John E. Laboe on the brief), McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Nelson A. Raust on the brief), Law Office of W. Michael Todd, of New London (W. Michael Todd on the brief), and Law Office of Ann N. Butenhof, of Manchester (Ann N. Butenhof and Judith L. Bomster on the brief), for the Elder Law, Estate Planning and Probate Section of the New Hampshire Bar Association, as amicus curiae.


DUGGAN, J.

The petitioner, Emily Huff, appeals a final decision of the New Hampshire Department of Health and Human Services Administrative Appeals Unit (AAU). The AAU concluded that special needs trust distributions function as income for purposes of Medicaid eligibility. We vacate and remand.

The following facts were found by the AAU or are uncontested. The petitioner is a disabled, young woman. On February 24, 2004, the petitioner's mother, who also serves...

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