H. J. H., Inc. v. State Tax Commission
Decision Date | 30 June 1967 |
Docket Number | No. 5631,5631 |
Citation | 108 N.H. 203,230 A.2d 739 |
Parties | H. J. H., INC. v. STATE TAX COMMISSION. |
Court | New 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.
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:
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....
To continue reading
Request your trial-
Appeal of City of Concord.
...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
...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
...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