Legal Opinion

Appeal of Thermo-Fisher Scientific, Inc.

Supreme Court of New Hampshire

Decided September 17, 2010No. 2009-604PublishedCited by 8 opinions

1Opinion of the CourtHicks, J.

The petitioner, Thermo-Fisher Scientific, Inc. (ThermoFisher), appeals an order of the New Hampshire Board of Tax and Land Appeals (BTLA) granting respondent Town of Hampton’s (town) motion to dismiss its petition for a tax abatement. Thermo-Fisher argues that the BTLA erred in: (1) denying it standing as a “person aggrieved” under RSA 76:16-a, I (2003); and (2) denying its request to amend its appeal to substitute the name of its subsidiary as the appealing party. We reverse and remand.

The record supports the following. Fisher-Scientific International, Inc. owned Fisher Scientific Company,…

2Cases cited8 opinions

  1. Appeal of Union Telephone Co.Supreme Court of New Hampshire · 2010
  2. MacPherson v. WeinerSupreme Court of New Hampshire · 2008
  3. Nautilus of Exeter, Inc. v. Town of ExeterSupreme Court of New Hampshire · 1995
  4. Appeal of Town of WolfeboroSupreme Court of New Hampshire · 2005
  5. Langford v. Town of NewtonSupreme Court of New Hampshire · 1979

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. K.L.N. Construction Company, Inc. & a. v. Town of PelhamSupreme Court of New Hampshire · 2014
  2. Gordon v. Town of RyeSupreme Court of New Hampshire · 2011
  3. State v. LantagneSupreme Court of New Hampshire · 2013
  4. In Re RupaSupreme Court of New Hampshire · 2010
  5. Ocasio v. Federal Express Corp.Supreme Court of New Hampshire · 2011

3 more not listed; retrieve them via the Exa API.

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