Legal Opinion
Say Pease IV, LLC v. New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided March 23, 2012No. 2011-174Published
1Opinion of the Court
42 A.3d 755 (2012)
163 N.H. 415
SAY PEASE IV, LLC and another
v.
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION.
No. 2011-174.
Supreme Court of New Hampshire.
Argued: November 10, 2011.
Opinion Issued: March 23, 2012.
Casassa and Ryan, of Hampton (John J. Ryan on the brief and orally), for the petitioners.
Michael A. Delaney, attorney general (Matthew G. Mavrogeorge, assistant attorney general, on the brief and orally), for the New Hampshire Department of Revenue Administration.
HICKS, J.
The New Hampshire Department of Revenue Administration (DRA) appeals an order of the Superior Court (McHugh, J.)…
Also in this document: Dissent.
2Cases cited4 opinions
- ATV Watch v. New Hampshire Department of TransportationSupreme Court of New Hampshire · 2011
- First Berkshire Business Trust v. Commissioner, New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2010
- In re LordenSupreme Court of New Hampshire · 1991
- Say Pease IV, LLC v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2012