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FIRST BERKSHIRE BUS. TRUST v. COM'R, DRA.

No. 2009-850.

13 A.3d 232 (2010)

FIRST BERKSHIRE BUSINESS TRUST and another v. COMMISSIONER, NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION and another.

Supreme Court of New Hampshire.

Opinion Issued: November 24, 2010.

Attorney(s) appearing for the Case

Rath, Young & Pignatelli, P.C., of Concord ( Kenneth C. Bartholomew and Christopher J. Sullivan on the brief, and Mr. Bartholomew orally), for the petitioners.

Michael A. Delaney , attorney general ( Glenn A. Perlow , assistant attorney general, on the brief and orally), for the New Hampshire Department of Revenue Administration.

DALIANIS, J.

The petitioners, First Berkshire Business Trust (First Trust), First Berkshire Properties, LLC (First LLC) and Second Berkshire Properties, LLC (Second LLC), appeal an order of the Superior Court (O'Neill, J.) that partially affirmed and partially reversed a decision of the New Hampshire Department of Revenue Administration (DRA). We affirm.

The record reveals the following facts. The petitioners are three separate business organizations...

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