Legal Opinion
Schwartz v. State Department of Revenue Administration
Supreme Court of New Hampshire
Decided April 24, 1992No. Nos. 90-331; 90-453PublishedCited by 9 opinions
1Opinion of the CourtBrock, C.J.
The plaintiff, Eugene Schwartz, appealed a tax assessment pursuant to RSA 77:25 (recodified as RSA 21-J:28-b (Supp. 1991)), including claims under 42 U.S.C. § 1983 that the interest and dividends tax violates the commerce clause and equal protection clause of the Federal Constitution. The Superior Court (Manias, J.) dismissed the plaintiff’s appeal in its entirety. We affirm in part, reverse in part and remand.
*472The facts of this case, although convoluted, are not in dispute. Eugene Schwartz was a resident of Concord from March 1984 until July 1, 1988, when he moved to Washington, D.C. As a…
2Cases cited12 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Kentucky v. GrahamSupreme Court of the United States · 1985
- In re Alfred P.Supreme Court of New Hampshire · 1985
- Radkay v. ConfaloneSupreme Court of New Hampshire · 1990
- Rollins v. RollinsSupreme Court of New Hampshire · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hughes v. New Hampshire Division of AeronauticsSupreme Court of New Hampshire · 2005
- Dillon v. Select Portfolio ServicingCourt of Appeals for the First Circuit · 2011
- McNair v. McNairSupreme Court of New Hampshire · 2004
- Loveland Essential Group, LLC v. Grommon Farms, Inc.Colorado Court of Appeals · 2012
- State v. MartinSupreme Court of New Hampshire · 2000
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