Legal Opinion
Smith v. New Hampshire Department of Revenue Administration
Supreme Court of New Hampshire
Decided April 3, 1997No. 95-852PublishedCited by 17 opinions
1Opinion of the CourtBrock, C.J.
This is an interlocutory appeal under Supreme Court Rule 9. The Superior Court (Manias, J.) transferred without ruling five questions:
1. Whether the New Hampshire Interest and Dividends Tax, levied pursuant to N.H.R.S.A. Ch. 77, discriminates amongst similarly situated taxpayers on the basis of the identity or situs of the payor of the taxpayer’s investment income, in violation of the New Hampshire State Constitution, Part 1, Article 12.
2. Whether the New Hampshire Interest and Dividends Tax levied by N.H.R.S.A. Ch. 77 levies unreasonable or disproportional taxes upon similarly situated…
2Cases cited51 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Exxon Corp. v. Governor of MarylandSupreme Court of the United States · 1978
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
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3Cited by17 opinions
- State v. PierceSupreme Court of New Hampshire · 2005
- Claremont School District v. GovernorSupreme Court of New Hampshire · 1999
- David P. Eby & a. v. State of New HampshireSupreme Court of New Hampshire · 2014
- First Berkshire Business Trust v. Commissioner, New Hampshire Department of Revenue AdministrationSupreme Court of New Hampshire · 2010
- Opinion of the JusticesSupreme Court of New Hampshire · 1999
12 more not listed; retrieve them via the Exa API.