Legal Opinion

St. Johnsbury Trucking Co. v. State

Supreme Court of New Hampshire

Decided April 7, 1978No. 7675PublishedCited by 12 opinions

1Opinion of the CourtGoode, J.

(By special assignment pursuant to RSA 490:3). This is an appeal from a decision of the board of taxation assessing additional business profits taxes, RSA ch. 77-A, against St. Johnsbury Trucking Co., Inc. [hereinafter St. Johnsbury]. Upon hearing, the board of taxation affirmed the determination of the commissioner of the New Hampshire Department of Revenue Administration that a modified apportionment formula should be used pursuant to RSA 77-A:3 III (Supp. 1975). For the reasons hereinafter indicated, we vacate the order of the board of taxation and remand for further findings of fact.

St.…

2Cases cited7 opinions

  1. Amoco Production Co. v. Armold, Director of TaxationSupreme Court of Kansas · 1974
  2. Society for the Protection of New Hampshire Forests v. Site Evaluation CommitteeSupreme Court of New Hampshire · 1975
  3. Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
  4. New Hampshire Department of Revenue Administration v. Public Employee Labor Relations BoardSupreme Court of New Hampshire · 1977
  5. Foote v. State Personnel CommissionSupreme Court of New Hampshire · 1976

2 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
  2. Donovan Construction Co. v. Department of TreasuryMichigan Court of Appeals · 1983
  3. American Telephone & Telegraph Co. v. HuddlestonCourt of Appeals of Tennessee · 1994
  4. Appeal of Nationwide InsuranceSupreme Court of New Hampshire · 1980
  5. Union Pacific Corp. v. Idaho State Tax CommissionIdaho Supreme Court · 2004

7 more not listed; retrieve them via the Exa API.

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