Legal Opinion
Granite State Management & Resources v. City of Concord
Supreme Court of New Hampshire
Decided August 21, 2013No. 2012-436PublishedCited by 12 opinions
1Opinion of the CourtLynn, J.
The respondent, City of Concord (City), appeals an order of the Superior Court {McNamara, J.) granting summary judgment to the petitioner, Granite State Management & Resources (GSMR), and denying summary judgment to the City, based upon a finding that GSMR is a charitable organization eligible for a tax exemption under RSA 72:23, V (2012) for the tax years 2008 and 2009. We affirm in part, reverse in part, and remand.
*280 I. Facts
The summary judgment record supports the following facts. GSMR is a New Hampshire nonprofit corporation that is exempt from federal income tax under 26 U.S.C. §…
2Cases cited20 opinions
- Stewart v. BaderSupreme Court of New Hampshire · 2006
- Trustees of Phillips Exeter Academy v. ExeterSupreme Court of New Hampshire · 1940
- New England Telephone & Telegraph Co. v. City of FranklinSupreme Court of New Hampshire · 1996
- Baxter v. SzucsMichigan Supreme Court · 1929
- Eldertrust of Florida, Inc. v. Town of EpsomSupreme Court of New Hampshire · 2007
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- William Bovaird v. New Hampshire Department of Administrative ServicesSupreme Court of New Hampshire · 2014
- Kenneth Lahm v. Michael Farrington & a.Supreme Court of New Hampshire · 2014
- George Maroun, Sr. & a. v. Deutsche Bank National Trust CompanySupreme Court of New Hampshire · 2014
- JMJ Properties, LLC v. Town of AuburnSupreme Court of New Hampshire · 2015
- Gary Dube & a. v. New Hampshire Department of Health and Human Services & a.Supreme Court of New Hampshire · 2014
7 more not listed; retrieve them via the Exa API.