DocketDrift

Real-time tracking of state judicial trends.

Explore

Outcomes

Public record · Human review · No verdicts asserted

Cited by

Opinions in New Hampshire that cite Opinion of the Justices, 208 A.2d 458.

14 citing documents.

  • Smith v. New Hampshire Department of Revenue Administration 692 A.2d 486 N.H. 1997
    The situs exemption treats interest and dividend income differently depending on the situs of its payor, classifying the sources of New Hampshire taxpayers’ investment income based upon its origin; the provision does not impermissibly discriminate among New Hampshire taxpayers, see Opinion of the Justices, 106 N.H. 202, 205, 208 A.2d 458, 461 (1965) (property, not taxpayers, may be classified for taxation).
  • Opinion of the Justices 557 A.2d 273 N.H. 1989
    Opinion of the Justices, 106 N.H. 202, 206, 208 A.2d 458, 461-62 (1965); sec also Opinion of the Justices, 111 N.H. 206, 209, 278 A.2d 348, 350 (1971).
  • Opinion of the Justices 509 A.2d 734 N.H. 1986
    Opinion of the Justices, 106 N.H. 202, 205-06, 208 A.2d 458, 461 (1965).
  • Cagan's, Inc. v. New Hampshire Department of Revenue Administration 490 A.2d 1354 N.H. 1985
    Opinion of the Justices, 106 N.H. 202, 206, 208 A.2d 458, 461-62 (1965).
  • Opinion of the Justices 460 A.2d 93 N.H. 1983
    iness profits’ [sic], which is determined with no specific compensation deductions as an alternative to taxation of the business profits under RSA 77-A which allows a ‘reasonable compensation deduction,’ have the effect of impermissibly classifying taxpayers under Part I, Article 12 and Part II, Article 5 of the New Hampshire Constitution and as discussed by this Court in Opinion of the Justices, 106 N.H. 202 (1965)?
  • First Financial Group of New Hampshire, Inc. v. State 430 A.2d 162 N.H. 1981
    Opinion of the Justices, 106 N.H. 202, 207, 208 A.2d 458, 462 (1965).
  • Opinion of the Justices 386 A.2d 1273 N.H. 1978
    Opinion of the Justices, 117 N.H. 749, 755, 379 A.2d 782, 786 (1977); Opinion of the Justices, 106 N.H. 202, 205, 208 A.2d 458, 461 (1965).
  • Opinion of the Justices 339 A.2d 450 N.H. 1975
    Opinion of the Justices, 106 N.H. 202, 206, 208 A.2d 458, 461 (1965); Opinion of the Justices, 97 N.H. 533, 536, 81 A.2d 845, 848-49 (1951); Opinion of the Justices, 95 N.H. 548, 550, 65 A.2d 700, 701 (1949); Havens v. Attorney-General, 91 N.H. 115, 118, 14 A.2d 636, 638 (1940); N.H. Const. pt.
  • Concord Investment Corp. v. New Hampshire Tax Commission 316 A.2d 192 N.H. 1974
    Opinion of the Justices, 106 N.H. 202, 207, 208 A. 2d 458, 462 (1965).
  • Opinion of the Justices 287 A.2d 756 N.H. 1972
    Opinion of the Justices, 106 N.H. 202, 207, 208 A.2d 458, 462 (1965); Opinion of the Justices, 84 N.H. 559, 577, 149 A. 321, 330 (1930).
  • Opinion of the Justices 278 A.2d 348 N.H. 1971
    Previously in Opinion of the Justices, 106 N.H. 202, 208 A.2d 458 (1965) we had occasion to refer to the long established principle that property, but not taxpayers, may constitutionally be classified as taxable or nontaxable.
  • Opinion of the Justices 276 A.2d 821 N.H. 1971
    Opinion of the Justices, 106 N.H. 202, 207, 208 A.2d 458, 462 (1965).
  • Opinion of the Justices 276 A.2d 817 N.H. 1971
    Opinion of the Justices, 94 N.H. 506, 509, 52 A.2d 294 (1947); Opinion of the Justices, 99 N.H. 517, 113 A.2d 119 (1955); Opinion of the Justices, 106 N.H. 202, 208 A.2d 458 (1965).
  • Opinion of the Justices 262 A.2d 290 N.H. 1970
    *123 Exclusion from taxable business income of income taxable under the interest and dividends tax would avoid the issue of double taxation thought to be an objection to the bill considered in Opinion of the Justices, 106 N. H. 202, 207, 208 A. 2d 458.