Legal Opinion
Smith v. New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided November 25, 2002No. 2000-682PublishedCited by 3 opinions
1Opinion of the CourtDalianis, J.
The petitioners, a class of similarly situated taxpayers, appeal the Superior Court’s (McGuire, J.) ruling that they were not entitled to a refund of the New Hampshire interest and dividend tax (I&D tax) paid during the 1991 through 1994 tax years on interest and dividends from out-of-state non-bank investment sources. We affirm.
I. Relevant Facts
This case is before us again after remand. See Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681 (1997) (Smith I). We recite only a brief history of the facts necessary to decide this appeal.
The I&D tax was enacted in 1923. Until 1995, interest and…
2Cases cited18 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Maine v. TaylorSupreme Court of the United States · 1986
- Brown-Forman Distillers Corp. v. New York State Liquor AuthoritySupreme Court of the United States · 1986
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
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3Cited by3 opinions
- David P. Eby & a. v. State of New HampshireSupreme Court of New Hampshire · 2014
- Appeal of New Hampshire Fireworks, Inc.Supreme Court of New Hampshire · 2004
- In re StallSupreme Court of New Hampshire · 2005