13 A.3d 232 FIRST BERKSHIRE BUSINESS TRUST a. v. COMMISSIONER, NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION a. No. 2009-850.Supreme Court of New Hampshire. Hillsborough-northern judicial district.Argued: October 14, 2010. Opinion Issued: November 24, 2010. 1. Taxation — Generally — Construction of Tax Laws A court construes an ambiguous tax statute against the taxing authority rather […]
