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JACOBS v. PRICE

No. 83-424.

125 N.H. 196 (1984)

STEPHEN N. JACOBS & a. v. LLOYD M. PRICE, COMMISSIONER OF THE DEPARTMENT OF REVENUE ADMINISTRATION

Supreme Court of New Hampshire.

July 3, 1984.

Attorney(s) appearing for the Case

Gregory H. Smith, attorney general (Betsy S. Westgate, assistant attorney general, on the brief and orally), for the State.

Orr & Reno P.A., of Concord (Charles F. Leahy and David W. Marshall on the brief, and Mr. Leahy orally), for the plaintiffs.

BATCHELDER, J.

This interlocutory transfer from the Superior Court (Flynn, J.) pursuant to Supreme Court Rule 9 presents the following question:

"Are the net proceeds from the disposition by an individual of agricultural land development rights to the State of New Hampshire pursuant to RSA Chapter 36-D taxable pursuant to the Business Profits Tax Act, RSA Chapter 77-A?"

For the reasons which follow, we answer the question in the negative....

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