Legal Opinion
Caterpillar Inc. v. New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided October 25, 1999No. 97-779PublishedCited by 5 opinions
1Opinion of the CourtHorton, J.
The plaintiffs, Caterpillar Inc. and two of its subsidiaries, Caterpillar Financial Services Corporation and Solar Turbines Incorporated, appeal a Superior Court (McGuire, J.) order granting the cross-motion for summary judgment of the defendants, the State Department of Revenue Administration and its commissioner, in an action challenging the constitutionality of certain provisions of RSA chapter 77-A (1991 & Supp. 1998). We affirm.
Caterpillar Inc. is a multinational corporation headquartered in Peoria, Illinois. In each of the tax years at issue, Caterpillar Inc. owned over fifty domestic…
2Cases cited19 opinions
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- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
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