Estate of Robitaille v. New Hampshire Department of Revenue Administration

The petitioners, the Estate of Beatrice Robítaille (estate) and the beneficiaries under Robitaille’s will, appeal from a decision of the Rockingham County Probate Court (Cassavechia, J.) dismissing their challenge to a legacy and succession tax assessment by the respondent, the New Hampshire Department of Revenue Administration (department). See RSA 86:6 (Supp. 2002) (repealed effective January 1, 2003). We affirm.

The following facts are not disputed. Beatrice Robítaille died in April 1999, leaving property under her will to various collateral relatives, including her brother, her nieces and…