Legal Opinion

H.J.H., Inc. v. State Tax Commission

Supreme Court of New Hampshire

Decided June 30, 1967No. 5631PublishedCited by 6 opinions

1Opinion of the CourtKenison, C. J.

A hearing was held by the State Tax Commission to determine whether plaintiff’s failure to file an inventory for the taxable year beginning April 1, 1964, was sufficient reason for the Commission to refuse to consider the appeal. The parties have agreed as follows: “That the uncontradicted evidence presented at that hearing was that the Petitioner did not receive an inventory blank from the City of Manchester, although it is the custom of that City to provide such blanks to each taxpayer; that the principals of the corporation, namely, Henry Mack, Marielise Mack, Henry Opipari and John…

2Cases cited1 opinion

  1. Bain Peanut Co. of Tex. v. PinsonSupreme Court of the United States · 1931

3Cited by6 opinions

  1. Appeal of BradySupreme Court of New Hampshire · 2000
  2. Pelham Plaza v. Town of PelhamSupreme Court of New Hampshire · 1977
  3. McCann v. SilvaDistrict Court, D. New Hampshire · 1978
  4. Thayer v. State Tax CommissionSupreme Court of New Hampshire · 1973
  5. Appeal of City of ConcordSupreme Court of New Hampshire · 2010

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