Luker v. State Tax Assessor

[¶21] I respectfully dissent from the opinion of the Court. Because the attorneys formed valid and legal professional corporations under New Hampshire law, we should not pierce that corporate form to tax the attorneys individually.

[¶ 22] New Hampshire law enables a single attorney to operate in a corporate form with all the attributes of a corporation. See N.H.Rev.Stat. Ann. §§ 294-A:l to :31 (2010). The law further provides that the corporation may form a partnership with other legal entities. See id. § 294-A:4. No statutory requirement exists for a New Hampshire professional corporation to…