Legal Opinion
New England Telephone & Telegraph Co. v. City of Franklin
Supreme Court of New Hampshire
Decided November 21, 1996No. 95-318PublishedCited by 26 opinions
1Opinion of the CourtHorton, J.
Following consolidation of various tax abatement proceedings, the Superior Court (Nadeau, C.J.) granted summary judgment to plaintiffs New England Telephone and Telegraph Company (NET), Merrimack County Telephone Company (MCT), and Contoocook Valley Telephone Company (CVT), holding that their communications equipment was personal, not real, property and therefore not subject to taxation by the municipal defendants. See RSA 72:6, :12 (1991). The defendants appeal. We affirm.
The plaintiffs are public utilities providing telecommunications services in New Hampshire. NET commenced separate…
2Cases cited19 opinions
- prod.liab.rep. (Cch) P 13,686 Mary Hayes, Administrator of the Estate of Robert Hayes, Jr., and Eric Hayes v. Douglas Dynamics, Inc.Court of Appeals for the First Circuit · 1993
- Gamble v. University SystemSupreme Court of New Hampshire · 1992
- Morais v. YeeSupreme Court of Vermont · 1994
- Arsenault v. WillisSupreme Court of New Hampshire · 1977
- Boissonnault v. Bristol Federated ChurchSupreme Court of New Hampshire · 1994
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Del Norte, Inc. v. ProvencherSupreme Court of New Hampshire · 1997
- Averill v. CoxSupreme Court of New Hampshire · 2000
- New Hampshire Insurance Guaranty Ass'n v. Pitco Frialator, Inc.Supreme Court of New Hampshire · 1998
- Patel v. Comm'rUnited States Tax Court · 2012
- Pennichuck Corp. v. City of NashuaSupreme Court of New Hampshire · 2005
21 more not listed; retrieve them via the Exa API.