Legal Opinion
Bradley Real Estate Trust v. Taylor
Supreme Court of New Hampshire
Decided August 12, 1986No. 85-295PublishedCited by 3 opinions
1Opinion of the CourtBrock, J.
This is an appeal from a decision of the Superior Court {Gray, J.) nullifying an additional tax assessment imposed upon Bradley Real Estate Trust. The New Hampshire Department of Revenue Administration (the department) claims that the superior court erred because “gross business profits” should include profits paid out by a real estate investment trust (REIT) as dividends to its shareholders. We hold that the superior court correctly applied RSA 77-A:l, 111(a) (Supp. 1975) and therefore affirm the decision of the superior court.
The Bradley Real Estate Trust (Bradley), a REIT established in…
2Cases cited14 opinions
- People v. GrahamNew York Court of Appeals · 1982
- Silva v. BotschSupreme Court of New Hampshire · 1980
- Corson v. Brown Products, Inc.Supreme Court of New Hampshire · 1979
- White v. LeeSupreme Court of New Hampshire · 1983
- Appeal of Public Service Co.Supreme Court of New Hampshire · 1984
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3Cited by3 opinions
- Corporate Property Investors v. Director, Division of TaxationNew Jersey Tax Court · 1994
- True v. Fleet BankSupreme Court of New Hampshire · 1994
- Hoffman v. Town of GilfordSupreme Court of New Hampshire · 2001