Legal Opinion

David P. Eby & a. v. State of New Hampshire

Supreme Court of New Hampshire

Decided June 13, 2014No. 2013-0035PublishedCited by 9 opinions

1Opinion of the CourtLynn, J.

The petitioners, David P. Eby and Leonard Willey, appeal orders of the Superior Court (McNamara, J.): (1) granting summary judgment in favor of the State; (2) denying the petitioners’ motions for summary judgment; and (3) dismissing the petitioners’ remaining claims in their putative class action challenge to the constitutionality of the state’s tax on gambling winnings, RSA 77:38-:50 (Supp. 2009) (amended 2010; repealed 2011). We affirm.

I

Most of the relevant facts are not in dispute. Effective July 1, 2009, the Legislature imposed a ten percent tax on gambling winnings (Gambling Winnings…

2Cases cited42 opinions

  1. Wal-Mart Stores, Inc. v. DukesSupreme Court of the United States · 2011
  2. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  3. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  4. Wine & Spirits Retailers, Inc. v. Rhode IslandCourt of Appeals for the First Circuit · 2007
  5. Wine & Spirits Retailers, Inc. v. Rhode IslandCourt of Appeals for the First Circuit · 2005

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3Cited by9 opinions

  1. Bill Duncan & a. v. State of New Hampshire & a.Supreme Court of New Hampshire · 2014
  2. Deere & Co. v. StateSupreme Court of New Hampshire · 2015
  3. JMJ Properties, LLC v. Town of AuburnSupreme Court of New Hampshire · 2015
  4. In re N.H. Elec. Coop., Inc.Supreme Court of New Hampshire · 2017
  5. Appeal of Public Service Company of New Hampshire d/b/a Eversource EnergySupreme Court of New Hampshire · 2017

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