Legal Opinion
First Berkshire Business Trust v. Commissioner, New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided November 24, 2010No. 2009-850PublishedCited by 9 opinions
1Opinion of the CourtDalianis, J.
The petitioners, First Berkshire Business Trust (First Trust), First Berkshire Properties, LLC (First LLC) and Second Berkshire Properties, LLC (Second LLC), appeal an order of the Superior Court (O’Neill, J.) that partially affirmed and partially reversed a decision of the New Hampshire Department of Revenue Administration (DRA). We affirm.
The record reveals the following facts. The petitioners are three separate business organizations. First LLC and Second LLC are both wholly-owned subsidiaries of First Trust. This appeal arises out of two transactions involving real property located at 200…
2Cases cited9 opinions
- Estate of Gordon-Couture v. BrownSupreme Court of New Hampshire · 2005
- Franklin v. Town of NewportSupreme Court of New Hampshire · 2004
- LaChance v. United States Smokeless Tobacco Co.Supreme Court of New Hampshire · 2007
- Pheasant Lane Realty Trust v. City of NashuaSupreme Court of New Hampshire · 1998
- Appeal of Ashland Electric DepartmentSupreme Court of New Hampshire · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- New Hampshire Health Care Ass'n v. GovernorSupreme Court of New Hampshire · 2011
- MBAHABA v. MorganSupreme Court of New Hampshire · 2012
- State v. PloofSupreme Court of New Hampshire · 2011
- David P. Eby & a. v. State of New HampshireSupreme Court of New Hampshire · 2014
- Appeal of Liberty Assembly of GodSupreme Court of New Hampshire · 2012
4 more not listed; retrieve them via the Exa API.