Morris v. Comm'r, N.H. Dep't of Revenue Admin.

Summary

The Supreme Court of New Hampshire affirmed the Superior Court’s rulings that the Morrises were residents of New Hampshire for the 2017 tax period, that the state’s interest and dividends tax and lack of credit for Connecticut taxes did not violate the New Hampshire Constitution or the dormant Commerce Clause, and that the trial court correctly denied the Morrises’ other relief requests. The Court held that the statutory residency definition and the administrative rule were consistent, that the constitutional challenges were unsupported, and that procedural deficiencies barred additional claims.