Legal Opinion

Pennelli v. Town of Pelham

Supreme Court of New Hampshire

Decided September 18, 2002No. 2001-453PublishedCited by 25 opinions

1Opinion of the CourtDalianis, J.

The defendant, the Town of Pelham (town), appeals from an order of the Superior Court (Hampsey, J.) reversing the town’s partial denial of an elderly tax exemption to the plaintiff, Hilda Pennelli. We affirm.

The relevant facts follow. The plaintiff owns a split-level home in Pelham. For many years, her daughter-in-law and grandchildren have lived in the lower half of the house. In 1995, the plaintiff enlarged the area in which her daughter-in-law and grandchildren live by converting an attached garage into living space and adding a second floor above the converted garage. In 1999, the…

2Cases cited11 opinions

  1. In re WalkerSupreme Court of New Hampshire · 1994
  2. Nault v. N & L Development Co.Supreme Court of New Hampshire · 2001
  3. Appeal of ReidSupreme Court of New Hampshire · 1998
  4. State Employees' Ass'n of New Hampshire, Inc. v. StateSupreme Court of New Hampshire · 1986
  5. Crowley v. FrazierSupreme Court of New Hampshire · 2001

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

3Cited by25 opinions

  1. North Country Environmental Services, Inc. v. Town of BethlehemSupreme Court of New Hampshire · 2004
  2. Nilsson v. BiermanSupreme Court of New Hampshire · 2003
  3. State v. PierceSupreme Court of New Hampshire · 2005
  4. Franklin Lodge v. MarcouxSupreme Court of New Hampshire · 2003
  5. United States v. HoweCourt of Appeals for the First Circuit · 2013

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

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