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ST. JOHNSBURY TRUCKING CO. v. STATE

No. 7675

118 N.H. 209 (1978)

ST. JOHNSBURY TRUCKING CO., INC. v. THE STATE OF NEW HAMPSHIRE

Supreme Court of New Hampshire.

April 7, 1978.

Attorney(s) appearing for the Case

McLane, Graf, Greene, Raulerson & Middleton Professional Association, of Manchester (James C. Hood orally), for the plaintiff.

David H. Souter, attorney general (Wilbur A. Glahn, III, assistant attorney general, orally), for the State.

GOODE, J. (By special assignment pursuant to RSA 490:3).

This is an appeal from a decision of the board of taxation assessing additional business profits taxes, RSA ch. 77-A, against St. Johnsbury Trucking Co., Inc. [hereinafter St. Johnsbury]. Upon hearing, the board of taxation affirmed the determination of the commissioner of the New Hampshire Department of Revenue Administration that a modified apportionment formula should be used pursuant to RSA 77-A:3 III (Supp...

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