Legal Opinion
Estate of Kennett v. State
Supreme Court of New Hampshire
Decided February 28, 1975No. 6830PublishedCited by 18 opinions
1Opinion of the CourtLampron, J.
Appeal under RSA ch. 541 by the plaintiffs, members of a partnership doing business as The Kennett Company, from a decision of the board of taxation. RSA 71 -B: 12 (Supp. 1973). Plaintiffs first appealed to the tax commission (RSA 77-A: 13) which upheld a determination of the director of the business profits tax division (RSA 77-A: 15 I) that gains from the sales of real estate reported on their federal income tax return for the year 1969 were to be included and taxed as gross profits under RSA 77-A:l III (c) for their fiscal year ending August 31, 1970. Plaintiffs thereafter requested that…
2Cases cited27 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
- United States v. BasyeSupreme Court of the United States · 1973
- Untermyer v. AndersonSupreme Court of the United States · 1928
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
22 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Belco Petroleum Corp. v. State Board of EqualizationWyoming Supreme Court · 1978
- Wiegand v. HeffernanSupreme Court of Connecticut · 1976
- Demoulas v. Town of SalemSupreme Court of New Hampshire · 1976
- Roger Dean Enterprises v. STATE, ETC.Supreme Court of Florida · 1980
- Scott & Williams, Inc. v. Board of TaxationSupreme Court of New Hampshire · 1977
13 more not listed; retrieve them via the Exa API.