Legal Opinion
Scott & Williams, Inc. v. Board of Taxation
Supreme Court of New Hampshire
Decided March 31, 1977No. 7323PublishedCited by 16 opinions
1Opinion of the CourtLampron, J.
Pursuant to RSA 77-A:14 (Supp. 1975) plaintiff appealed to the superior court for de novo review of a decision by defendant concerning plaintiff’s business profits tax liability for 1970 and 1971. There being no dispute as to the underlying facts, and the parties having filed an agreed statement of facts, the Superior Court (Batchelder, J.) reserved and transferred without ruling the questions of law presented.
The primary issue raised in this case is the constitutionality of the sales “throwback rule” contained in RSA 77-A:3 III (Supp. 1975) which sets forth the income apportionment formula…
2Cases cited14 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1986
- GTE Automatic Electric, Inc. v. AllphinIllinois Supreme Court · 1977
- Goldberg v. State Tax CommissionSupreme Court of Missouri · 1981
- Miller International, Inc. v. State, Department of RevenueSupreme Court of Colorado · 1982
- Deseret Pharmaceutical Co. v. State Tax CommissionUtah Supreme Court · 1978
11 more not listed; retrieve them via the Exa API.