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Cited by

Opinions in New Hampshire that cite Smith v. New Hampshire Department of Revenue Administration, 692 A.2d 486.

14 citing documents.

  • David P. Eby & a. v. State of New Hampshire 166 N.H. 321 N.H. 2014
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 690 (1997) (holding that the inherent differences between banks and other financial institutions constituted just reasons for differing tax treatment); Opinion of the Justices, 117 N.H. at 515 (“The question is therefore whether capital gains are sufficiently distinguishable from interest and dividends as to make it
  • First Berkshire Business Trust v. Commissioner, New Hampshire Department of Revenue Administration 13 A.3d 232 N.H. 2010
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 685 (1997).
  • LaMarche v. McCarthy 965 A.2d 992 N.H. 2008
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 693 (1997) (challenging a statute’s constitutionality).
  • Appeal of Town of Rindge (Nh Dept. of Envt'l Svcs.) 959 A.2d 188 N.H. 2008
    Nevertheless, the legislature retains liberal powers under the constitution with respect to the classification of taxable property, Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 687 (1997), and “[e]xemptions are constitutional if they are supported by just reasons, and thereby reasonably promote some proper object of public welfare or interest,” Opinion of the Justices, 144 N.H. at 378 (quotation omitted).
  • North Country Environmental Services v. State 943 A.2d 786 N.H. 2008
    “The legislative power to classify property includes the power to exempt property from taxation.” Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 687 (1997).
  • Verizon New England, Inc. v. City of Rochester 940 A.2d 237 N.H. 2007
    Bank v. Bennett, 284 U.S. 239, 247 (1931); see also Heckler v. Mathews, 465 U.S. 728, 740 (1984); cf. Smith v. N.H. Dept. of Revenue Admin., 141 N.H. 681, 697 (1997); McKesson Corp. v. Div. of Alcoholic Beverages & Tobacco, 496 U.S. 18, 40-41 (1990).
  • State v. Pierce 887 A.2d 132 N.H. 2005
    Smith v. New Hampshire Dep’t of Revenue Admin., 141 N.H. 681, 693 (1997).
  • Estate of Robitaille v. New Hampshire Department of Revenue Administration 827 A.2d 981 N.H. 2003
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 686 (1997).
  • Smith v. New Hampshire Department of Revenue Administration 813 A.2d 372 N.H. 2002
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681 (1997) (Smith I).
  • Tennessee Gas Pipeline Co. v. Town of Hudson 766 A.2d 672 N.H. 2000
    Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 686, 692 A.2d 486, 491 (1997).
  • Opinion of the Justices 746 A.2d 981 N.H. 1999
    Thus, in order to pass constitutional muster, the legislature must have “just reasons” for creation of the exempt class, see Opinion of the Justices, 105 N.H. 22, 24, 192 A.2d 22, 23 (1963), and “[i]n this context, a just reason is the equivalent of a reasonable or rational basis,” Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 687, 692 A.2d 486, 491 (1997) (brackets and quotations omitted); see Cagan’s, Inc. v. Dep’t of Rev. Admin., 126 N.H. 239, 245, 490 A.2d 1354, 1359 (1985).
  • Caterpillar Inc. v. New Hampshire Department of Revenue Administration 741 A.2d 56 N.H. 1999
    “In order to prove that a state tax statute violates the commerce clause, the taxpayer need not show the extent of disparate tax treatment or demonstrate a minimal level of discriminatory effect; the taxpayer need only prove discrimination against commerce.” Smith v. N.H. Dep’t of Revenue Admin., 141 N.H. 681, 693, 692 A.2d 486, 495 (1997).
  • Opinion of the Justices 697 A.2d 120 N.H. 1997
    “In the selective process of classifying certain property for taxation and exempting other property the Legislature has a wide discretion which will be sustained provided just reasons exist for the selection made.” Opinion of the Justices, 95 N.H. 548, 550, 65 A.2d 700, 701 (1949) (quotation omitted); see Smith v. N.H. Dept. of Revenue Admin., 141 N.H. 681, 687, 692 A.2d 486, 491 (1997).
  • Opinion of the Justices 697 A.2d 125 N.H. 1997
    Smith v. Dep’t of Rev. Admin., 141 N.H. 681, 686, 692 A.2d 486, 491 (1997).