Legal Opinion
Cagan's, Inc. v. New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided March 18, 1985No. 83-456; No. 83-459PublishedCited by 14 opinions
1Opinion of the CourtSouter, J.
These cases come to us on interlocutory transfer from the Superior Court {Dunn, J.) under RSA 491:17. Each plaintiff taxpayer is an operator of vending machines that sell, among other things, candy, snacks and soda prepackaged by the taxpayers’ suppliers. Cagan’s, Inc. contested the assessment of meals taxes under RSA chapter 78-A on certain of such sales. PANCO, Inc. claimed a refund for taxes said to have been paid erroneously on certain of such sales. After the commissioner of revenue administration rejected the taxpayers’ positions, each appealed under RSA 78-A:13 to the superior court,…
2Cases cited11 opinions
- State v. BallSupreme Court of New Hampshire · 1983
- Society for the Propagation of the Gospel v. WheelerU.S. Circuit Court for the District of New Hampshire · 1814
- Woart v. WinnickSuperior Court of New Hampshire · 1826
- Blue Mountain Forest Ass'n v. Town of CroydonSupreme Court of New Hampshire · 1979
- Estate of Kennett v. StateSupreme Court of New Hampshire · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Smith v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 1997
- New Hampshire Resident Ltd. Partners v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2011
- CRH Catering Co., Inc. v. Com. of Pa.Commonwealth Court of Pennsylvania · 1987
- Vector Marketing Corp. v. New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2008
- Opinion of the JusticesSupreme Court of New Hampshire · 1999
9 more not listed; retrieve them via the Exa API.