Morris v. Commissioner, New Hampshire Department of Revenue Administration

The plaintiffs owned homes in both Connecticut and New Hampshire, with the hopes of semi-retiring in New Hampshire. They did not, but New Hampshire claimed they were residents between June and December. The plaintiffs filed a lawsuit challenging this determination, and the court held that the plaintiffs’ actions, including obtaining New Hampshire drivers’ licenses, registering to vote, and listing their New Hampshire address on tax filings, demonstrated an intent to establish residency in New Hampshire. The court also held that that taxing the plaintiffs’ interest and dividends income did not violate the New Hampshire Constitution’s prohibition against double taxation or the Federal Constitution’s Commerce Clause, as the tax scheme did not inherently discriminate against interstate commerce.