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.

All documents have been saved in Portable Document Format .

Court Decisions

Case Name/Date	Court	Docket No.	Tax Type
In Re: City of Berlin 3/17/2021	BTLA	29285-19OS	Non-Applicable
In Re: Town of Derry 7/17/2020	BTLA	29656-20RA	Non-Applicable
In Re: Town of Hanover 5/14/2020	BTLA	29309-19RA	Non-Applicable
In Re: City of Nashua 10/29/2019	BTLA	29261-19RA	Non-Applicable
United States of America v. Imtiaz Shaikh 6/6/2019	United States District Court	18-cr-88-01 PB	Tobacco Tax
United States of America v. Aldean Khater 4/19/2019	United States District Court	18-cr-21-01-LM	Tobacco Tax
Priceline.com, Incorporated n/k/a The Priceline Group, Inc. & a. 3/8/2019	Supreme Court	2017-0674	Meals and Rooms (Rentals) Tax
South Dakota v. Wayfair, Inc. et al. 6/21/2018	United States Supreme Court	17-494	Non-Applicable
State v. Thomas Katsiantonis 5/4/2018	Superior Court	216-2017-CR-00797	Meals and Rooms (Rentals) Tax
Lockengage, LLC d/b/a Central Ale House v. State of New Hampshire Department of Revenue Administration February 22, 2018	Superior Court	216-2017-CV-00328	Meals and Rooms (Rentals) Tax
Appeal of Public Service Company of New Hampshire d/b/a Eversource Energy 6/2/2017	Supreme Court	2015-0626 170 n.h. 87 (2017)	Property Tax
State v. Timothy Gage 11/3/2016	Superior Court	216-2016-CR-00234	Meals and Rooms (Rentals) Tax
Michael Gill v. New Hampshire Department of Revenue Administration; The Mortgage Specialist, Inc. v. New Hampshire Department of Revenue Administration April 29, 2016	Supreme Court	2015-0529	Business Tax
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
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