H. J. H., Inc. v. State Tax Commission

Decision Date30 June 1967
Docket NumberNo. 5631,5631
Citation108 N.H. 203,230 A.2d 739
PartiesH. J. H., INC. v. STATE TAX COMMISSION.
CourtNew Hampshire Supreme Court

Wiggin, Nourie, Sundeen, Nassikas & Pingree, Manchester (Hedley G. Pingree, Manchester, orally), for plaintiff.

George S. Pappagianis, Atty. Gen. and R. Peter Shapiro, Asst. Atty. Gen., for defendant.

KENISON, Chief Justice.

A hearing was held by the State Tax Commission to determine whether plaintiff's failure to file an inventory for the taxable year beginning April 1, 1964, was sufficient reason for the Commission to refuse to consider the appeal. The parties have agreed as follows: 'That the uncontradicted evidence presented at that hearing was that the Petitioner did not receive an inventory blank from the City of Manchester, although it is the custom of that City to provide such blanks to each taxpayer; that the principals of the corporation, namely, Henry Mack, Marielise Mack, Henry Opipari and John Mathias were not at that time and had never been residents of the State of New Hampshire; had never owned or operated a prior business within the State of New Hampshire; had never owned any real estate or other taxable property within the State of New Hampshire; that their states of domicile, namely Florida and New York, do not require such inventory and that they had no actual knowledge that such inventory was required in this State. The evidence further showed that such failure to file an inventory did not deceive or hinder the Assessors of the City of Manchester in that the inventory if it had been received and returned would have listed only 'Motel, restaurant and land, Front Street, Manchester, New Hampshire', a fact known to the Assessors and no other taxable property.'

Although the statutes require that a party appealing to the State Tax Commission for an abatement must file an inventory (RSA 74:7, 8; Laws 1965, 21:3, 4; RSA 76:16-a; Laws 1955, 162:2), it has been established by a long line of cases that a tax abatement appeal is not precluded where a party was prevented from filing the inventory by accident, mistake or misfortune and without fault on its part. Dewey v. Stratford, 40 N.H. 203; Trust & Guaranty Co. v. Portsmouth, 59 N.H. 33; Parsons v. Dunham, 70 N.H. 44, 47 A. 600; Amoskeag Mfg. Co. v. Manchester, 70 N.H. 200, 202, 46 A. 470; Kerby v. Town of Charlestown, 78 N.H. 301, 307, 99 A. 935; Bean & Symonds & Co. v. Jaffrey, 80 N.H. 343, 117 A. 12. See Verney Corporation v. Town of Peterborough, 104 N.H. 368, 188 A. 50, where the failure to file a full and complete inventory was held not to preclude an appeal where there was no intent to mislead and the taxpayer acted in good faith. In Bartlett v. Town of New Boston, 77 N.H....

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9 cases
  • Appeal of City of Concord.
    • United States
    • New Hampshire Supreme Court
    • November 24, 2010
    ...A.2d 153; Thayer v. State Tax Comm'n, 113 N.H. 113, 302 A.2d 824 (1973). In its decision, the BTLA relied on H.J.H. Inc. v. State Tax Comm'n, 108 N.H. 203, 230 A.2d 739 (1967), where we excused a taxpayer's failure to file a statutorily-required inventory before appealing to the State Tax C......
  • McCann v. Silva
    • United States
    • U.S. District Court — District of New Hampshire
    • September 11, 1978
    ...1977, caused (with certain exceptions not here applicable) loss of the right to seek an abatement of taxes. H.J.H., Inc. v. State Tax Commission, 108 N.H. 203, 230 A.2d 739 (1967); Pelham Plaza v. Town of Pelham, 117 N.H. 178, 370 A.2d 638 If a taxpayer desires an abatement, he may seek sam......
  • Pelham Plaza v. Town of Pelham, 7604
    • United States
    • New Hampshire Supreme Court
    • February 28, 1977
    ...had no knowledge of the requirement and who lived in states that did not require such property inventories. H.J.H., Inc. v. State Tax Commission, 108 N.H. 203, 230 A.2d 739 (1967). These cases are clearly distinguishable from the one before We think inexcusable neglect accounts for the plai......
  • Walker v. Walker
    • United States
    • New Hampshire Supreme Court
    • July 18, 1990
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