Appeal of McKerley Health Facilities
Supreme Court of New Hampshire
1Opinion of the CourtGroff, J.
The petitioners, James McKerley, Forrest McKerley, Matthew McKerley, and McKerley Health Facilities, appeal a final *165decision of the New Hampshire Department of Health and Human Services Administrative Appeals Unit (the department). The department concluded that the New Hampshire Division of Human Services (the division) properly assessed depreciation recapture in connection with the sale of “partnership interests” in McKerley Health Facilities to two subsidiaries of Genesis Health Ventures, Inc. (Genesis). We affirm in part, vacate in part, and remand.
On June 10, 1988, petitioners James…
2Cases cited4 opinions
- 26 soc.sec.rep.ser. 284, Medicare&medicaid Gu 37,957 Hoodkroft Convalescent Center, Inc. v. State of New Hampshire, Division of Human ServicesCourt of Appeals for the First Circuit · 1989
- In re BlakeSupreme Court of New Hampshire · 1993
- In re CraneSupreme Court of New Hampshire · 1989
- New Hampshire Division of Human Services v. AllardSupreme Court of New Hampshire · 1997
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