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Laws and Rules - Court Decisions

The court decisions posted below are provided by the New Hampshire Department of Revenue Administration for informational purposes only. Please be advised that these court decisions may not be final determinations, as the case may still be pending or the parties may have appeal rights that have not yet expired. For assistance in interpreting these court decisions, please consult a tax attorney.

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Court Decisions
Case Name/Date Court Docket No. Tax Type
Town of Goshen v. Goshen-Lempster Cooperative School District 8/19/2015 Supreme 2014-0656 Non-Applicable
Catholic Medical Center v. New Hampshire Department of Revenue Administration 7/14/2015

Superior (N. Hills)

216-2011-CV-00955; 226-2011-CV-00850; 218-2011-CV-01394 Medicaid Enhancement Tax
Bill Duncan, et al. v. State of New Hampshire &a. 8/28/2014 Supreme 2013-455 Education Tax Credit
Coos County Commissioners on behalf of the Unincorporated Place of Dixville, NH and Coos County Commissioners on behalf of the Unincorporated Place of Millsfield, NH v. NHDRA 6/18/2014 Supreme 2013-504 Equalized Valuation of Property

David P. Eby &a. v. The State of New Hampshire 6/13/2014

Supreme 2013-035 Gambling Winnings Tax
Northeast Rehabilitation Hospital v. NHDRA
02/07/2014
Superior (Rockingham) 218-2012-cv-00185 Medicaid Enhancement Tax
Capital One Auto Finance, Inc. v. Kevin Clougherty, et al
10/2/2012
Superior (Merrimack) 217-2010-CV-00708 Business Profits Tax
Coos County Commissioners on behalf of the Unincorporated Place of Dixville, NH and Coos County Commissioners on behalf of the Unincorporated Place of Millsfield, NH v. NHDRA
07/17/2013
BTLA 26676-13ER & 26677-13ER Equalized Valuation of Property
Bill Duncan, et al. v. State of New Hampshire
06/17/2013
Superior (Strafford County) 219-2012-CV-00121 Education Tax Credit
David Eby Leonard Willey and all Others Similarly Situated v. NHDRA
12/04/2012
Merrimack 217-2010-cv-300 Gambling Winnings Tax
Kenneth Brown v. NHDRA
11/13/2012

Superior(S. Hills)

226-2011-cv-00529 Gambling Winnings Tax
5 Tallwood Drive Realty, LLC v. NHDRA
06/12/2012
BTLA 26097-12BP Business Profits Tax
Say Pease IV, LLC and Say Pease, LLC v. NHDRA
03/23/2012
Supreme 2011-174 Real Estate Transfer Tax
Lyme Timber Co NH Ltd Partners
1/26/2012
Grafton 215-2008-EQ-00186 Interest and Dividends
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Fernande D. Keeler v. NHDRA
12/02/2011
BTLA 26051-10LM Low and Moderate Property Tax Relief
Scott A. Chesley d/b/a C. Chesley Food Service, LLC v. NHDRA
10/21/2011
BTLA 25457-11MR Meals and Rooms (Rentals) Tax Tax
David P. Eby, et al. v. NHDRA
10/20/2011
Superior (Merrimack) 217-2010-CV-300 Gambling Winnings Tax
New Hampshire Resident Limited Partners of the Lyme Timber Company v. NHDRA
05/26/2011
Supreme 2010-399 Interest and Dividends Tax
Loretta V. Hendricks v. NHDRA
05/19/2011
BTLA 25425-09LM Low and Moderate Property Tax Relief
68 Technology Drive, LLC v. NHDRA
04/06/2011
Superior (N. Hills) 09-E-0450 Real Estate Transfer Tax
Robert T. Risk v. NHDRA
03/04/2011
BTLA 25407-09LM Low and Moderate Property Tax Relief
George R. Stanley v. NHDRA
03/03/2011
BTLA 25446-09LM Low and Moderate Property Tax Relief
First Berkshire Business Trust, et al. v. NHDRA
11/24/2010
Supreme 2009-850 Real Estate Transfer Tax
Say Pease IV, LLC and Say Pease, LLC v. NHDRA
11/09/2010
Superior (Rockingham) 09-E-0330 Real Estate Transfer Tax
International Leather Goods, LLC v. NHDRA
08/27/2010
BTLA 24728-10BP Business Profits Tax and Business Enterprise Tax
TRG Holdings Corp. and Affiliates v. NHDRA
08/02/2010
Superior (N. Hills) 08-E-484 Business Profits Tax
New Hampshire Resident Limited Partners of the Lyme Timber Company v. NHDRA
05/13/2010
Superior (Grafton) 08-E-0185 & 0186 Interest and Dividends Tax
First Berkshire Business Trust, et al. v. NHDRA
09/28/2009
Superior (N. Hills) 07-E-0357 Real Estate Transfer Tax
Z.B.H. Realty, LLC and Mark Hagemeyer v. NHDRA
07/25/2009
Superior (Cheshire) 08-E-0103 Real Estate Transfer Tax
Maryanne and Walter Zielinski v. NHDRA
05/13/2009
BTLA 23944-07LM Low and Moderate Property Tax Relief

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